Our work

Rigsrevisionen audits the Danish public accounts based on the provisions of the Danish Auditor General Act. The audit assists the Danish Public Accounts Committee in their processing of the public accounts, and the members of the Danish parliament in their approval of the accounts. We issue independent audit opinions on the accounts at ministry level, but we also issue an opinion on the overall Danish public accounts. In addition to our audit of financial statements, we also undertake major studies of specific policy areas. Also the results of these studies are reported to the Danish Public Accounts Committee.

Standards on public-sector auditing and the ISSAIs

This is how we carry out major studies

The major studies largely follow the process: a preliminary study, an examination of the policy area and a follow-up.

This is how we audit public accounts

Rigsrevisionen audits the public accounts annually. The audit consists of a planning phase, the actual audit and a reporting phase.

Audit of other annual accounts

Rigsrevisionen audits the financial statements of enterprises, institutions, organisations, foundations etc. that are either wholly owned by the government, or in which the government has a controlling interest.

Legislative framework

Rigsrevisionen’s work is organised in compliance with the requirements of the Auditor General Act and the Instruction for the Auditor General. The Auditor General Act defines the framework for the work of the auditor general. The Instruction for the Auditor General defines Rigsrevisionen’s relations with the public and case processing. The provisions of the Public Administration Act and, with a few exceptions, the Access to Public Administration Files Act also applies to Rigsrevisionen.

The Auditor General Act

Instruction for the Auditor General

Follow-up on audits

Rigsrevisionen reports the results of the annual audit and major studies to the Public Accounts Committee. Subsequently, we and the Public Accounts Committee follow up the results to ascertain whether the ministries act on our recommendations. This follow-up procedure is unique in an international perspective and contributes to ensuring that the audits add value and are effective.

Evaluation of major studies

The technical and communicative quality of Rigsrevisionen’s reports is evaluated by an external panel of experts every year. The evaluations contributes to the continued development of Rigsrevisionen.