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Supreme Audit Agency is derived from the Raad van Rekenkamer in the days of theDutch East Indies . The results of the audit or examination conducted an auditing firm to bedeposited to the Parliament and the Council for further action . Supervisory powers to theAudit Board is not surprising that no mention coincide with supervisory functions in theHouse . If it is interpreted as the Audit Board is also included as an auxiliary to the functionsof the House of Representatives in the field of oversight of government performance. so this iswill analysis about Position the Board of Audit in the constitutional system of the Republic ofIndonesia
.Keywords: authority, state organs, and constitution.