Study design

The study design addresses the purpose of the study and the audit criteria that will provide the basis for the study.

Purpose

The purpose of the preliminary study is to enable us to decide whether we want to undertake a major study and how it should be planned. Preliminary studies are either initiated following our own assessment of risk and materiality or they are initiated at the request of the Public Accounts Committee. In the latter event, the purpose of the preliminary study will be to plan the study design in a way that ensures that we answer the questions raised by the committee members.

Contact

Niels Gyldenvang Steffensen

Director