This is how we audit the public accounts

Rigsrevisionen audits the public accounts every year. The audit process consists of a planning phase, an auditing phase and a reporting phase. Read more about the phases and the types of audit that we do. 

Standards on public-sector auditing and the ISSAIs

Planning

1

The audit is based on an assessment of materiality and risk.

Audit plan

Audit tasks

2

We conduct three types of audits that are focused on each their separate area of the administration.

Financial audit

Compliance audit

Performance audit

Reporting

3

The results of the audit are reported to the ministries in an audit opinion and to the Public Accounts Committee in two annual reports.

Opinion/report

Submission to the Public Accounts Committee

Follow-up memorandums