The aim of a fiscal policy audit is to provide a strong basis for decision-making and public debate concerning fiscal policy.
The National Audit Office (NAOF) audits the reliability of the information used in fiscal policy decision-making as well as the functioning and effectiveness of the fiscal policy steering instruments. The purpose of fiscal policy audit is to determine whether a true and fair view has been given of the central government finances and the sustainability of general government finances. NAOF also audits the reliability and effectiveness of the information used as a basis for the tax policy.
At NAOF, fiscal policy audit is the responsibility of the Performance Audit and Fiscal Policy Audit Department. The department conducts 1-2 fiscal policy audits each year. Fiscal policy audit also produces information for fiscal policy evaluation.