Focus areas

Rigsrevisionen also issues an opinion on whether sound financial considerations have been taken. Rigsrevisionen carries out performance audit as part of the annual audit. This means that Rigsrevisionen selects certain areas of focus, for instance, procurement or management information. The audit of a focus area – carried out as part of the annual audit – will always be less extensive than, for instance, a major examination, which is communicated in a report to the Parliament’s Public Accounts Committee.

Selecting a focus area – as part of the annual audit – does not exclude a full performance audit examination at a later time.

Performance audit examinations – which are reported to the Public Accounts Committee – and annual audit include the same audit elements, however, the emphasis is on different issues.

Annual audit is primarily carried out as financial audit and only to a limited extent as performance audit. The opposite is true for performance audit examinations, which are primarily focused on performance audit principles, but may also incorporate elements from financial audit.