Audit process and products

The National Audit Office selects audit topics annually on the basis of special focuses. Systematic risk analysis is used in selecting topics. Around 20-30 performance audits are completed each year.

A preliminary study is conducted and on this basis decisions are made concerning the content and method of the audit. Procedures used in the preliminary study and audit include interviewing or surveying different interest groups, reviewing documents and if necessary accounts and conducting statistical analyses. Most audits include visits to different parts of the country.

Audited units and other experts are provided an opportunity to state their opinions on the preliminary results of the audit.