Annual Audit

In 2008, Rigsrevisionen updated its annual audit, partly to adjust it to the development within public sector auditing and partly to make the audit even more targeted.

For enterprises being audited, the changes mean that Rigsrevisionen:

• Carries out preliminary strategic analyses of the ministry, departments and enterprises.
• Seeks increased dialogue with the management in the audited enterprise.
• Selects specific focus areas, 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.