Audit tasks

The National Audit Office conducts annual audits of all accounting agencies. These totalled 115 at the beginning of 2004. Audits cover state budget funds, operational financing and funds that are received from outside sources such as the European Union or transferred to them.

Financial audits focus on compliance with the state budget and regulations concerning its application, the provision of correct and adequate information in financial statements and the proper arranging of internal control.

Financial audits also ensure the correctness of the state's central bookkeeping and the reliability of the state's financial statements.

Financial audits take into consideration the National Audit Office's task, available resources and the implementation of principles, approaches and standards regarding audits of the state economy. The Office has prepared a manual that sets out its concept of good auditing practice in state administration.