The President of the Court of Audit represents the institution and is responsible, among other functions, for summoning and chairing the Plenum and the Management Board.  The President embodies the supreme authority, exercises the disciplinary powers in cases of serious offences and also decides on the expenditure of the Court and the procurement of works, goods, services and supplies, when they are regular and recurrent or authorized by the Plenum or the Management Board.

The Plenum is a Court of Audit is a collegiate body of twelve Audit Counsellors and the Chief Prosecutor of the Court of Audit and is responsible, among other duties, for exercising the audit function.

The Management Board is composed by the President of the Court of Audit and the Presidents of the Audit and Prosecution Sections of the Court. Among other duties, it is responsible for maintaining permanent relations with Parliament through the Joint Congress-Senate Committee for relations with the Court of Audit, to exercise powers not specifically reserved to the Plenum or the President of the Court in terms of staff and work scheme, to distribute cases between Sections, to exercise disciplinary powers in cases of gross misconduct and to develop and propose the plenary sessions' agenda to the President.

The Audit Section is comprised of its President and the Audit Counsellors running the sectoral and territorial audit departments. Among other functions, this Section reviews the auditing procedures conducted in the departments in which it is structured and proposes draft reports, memoranda, motions and memos to the Plenum for approval.

The Prosecution Section comprises the President and the Audit Counsellors, aware of court proceedings as first instance bodies or attached to the Courtroom. 

The Audit Counsellors are elected by the Parliament, six by the Congress of Deputies and six by the Senate for a period of nine years.  They are the heads of the departments of the Audit and Prosecution Sections.  The former carry out the examination and verification of accounts and process the corresponding audit procedures and the latter are competent to resolve, at first or only instance, repayment for debtor balance proceedings, auditing of accounts and bond cancellation records.

The Court of Audit Prosecutors’ Office performs its functions in accordance with the principles of unity of action and hierarchical and subject, in any event, with the principles of legality and impartiality.  It must be heard in all audit procedures before final approval and issue its opinion on the State General Accounts. It is also responsible for bringing an action for accounting liability and deducting the claims of this nature in the repayment for debtor balance proceedings and in the auditing of accounts.

The General Secretariat, whose head is appointed by the Plenum following the proposal of the Management Board, performs the functions of management, processing, documentation and registration matters within the competence of the President, the Plenum and the Management Board.  The Secretary-General shall act as Secretary of the Plenum and the Management Board, with the right to speak but not to vote.