Law no. 124/2007 envisages legality audits to be carried out by the Court of Auditors and the Budget and Accounting Office at the Presidency of the Council of Ministers.

The branch office of the Court of Auditors operating within the DIS is in charge of:

• legality and regularity audits of ordinary expenses in the final accounts of the DIS, the AISE and the AISI
• preliminary legality audit of records of the DIS, the AISE and the AISI, pursuant to Art. 3 of Law no. 20/1994
• drafting a report on final accounts, to be transmitted to the COPASIR Parliamentary Committee, along with the report on the internal audit body of the DIS

Auditing procedures are defined in a decree of the President of the Court of Auditors.

The branch office of the Budget and Accounting Office at the Presidency of the Council of Ministers is in charge of the preliminary audit of ordinary expenses incurred by the DIS, the AISE and the AISI.

The staff of the branch offices are bound to observe secrecy and are individually appointed by the President of the Court of Auditors and the President of the Council of Ministers respectively.