The annual audit is a holistic audit, planned on the basis of an analysis of, respectively, the department, the government agency or other public body. The purpose of the analysis is to get insight into the department’s and the public body's situation and to uncover potential risk areas.
Initially, Rigsrevisionen carries out a strategic analysis of each ministerial area and department. The strategic analyses of the departments also include reviews of the underlying agencies and public bodies and their management.
Subsequently, a similar strategic analysis is carried out on in the public body. Before the audit is launched, Rigsrevisionen discusses the strategic analysis with the management of the department and the relevant public body to reduce the risk of overlooking significant areas in the audit.
The strategic analysis provides the basis for planning the audit, which will be focused on the identified risk areas to ensure that a necessary and adequate audit is carried out and an audit opinion on the accounts can be issued.
For further information, please contact Niels Gyldenvang Steffensen (+45 33 92 83 46).
Last updated on 17 August 2016