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Independent, Objective and Target-Oriented Audit Procedures

Grafik PrüfungsverfahrenThe Bundesrechnungshof audits receipts, expenditures and commitment authorisations, federal assets and federal debts. In addition, the audit mandate covers all government programmes that have financial implications even if expenditures have not yet been incurred (such as the contract awarding procedure for a management consultant as part of a privatisation project). However, audit work can be initiated only once a decision has been made.

Particularly large-scale programmes comprise a multitude of individual decisions any of which may be examined separately. This approach allows the Bundesrechnungshof to detect and address shortcomings at an early stage.


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