Annual Audit

In 2008, Rigsrevisionen updated its annual audit, partly to ensure that it reflected the development within public sector auditing and partly to target our audits even better:

For enterprises being audited, the changes entail that Rigsrevisionen:

• Carries out preliminary strategic analyses of ministries, departments and enterprises.
• Seeks increased dialogue with the management of the audited enterprises.
• Selects specific focus areas for scrutiny, like for instance economy
• Submits an opinion.

The opinion expresses Rigsrevisionen’s overall conclusion on the accounts. The audit report will include a summary of all the audit results concerning the accounting year. The opinion and the report will be forwarded to the enterprise in September after closing the accounting year.

Like before, Rigsrevisionen will audit payroll and pension, government refunds to municipalities and IT systems. The audit is carried out by specialised units in Rigsrevisionen. ...