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Scope and Depth of Audit Work

Grafik EntscheidenThe Bundesrechnungshof is free to determine the timing and nature of audit work. It may conduct field work. It has the right of access to any pertinent information, records and vouchers. The audited bodies are required to answer the Bundesrechnungshof's questions.


Audit matters are selected when drawing up annual audit programmes. The Bundesrechnungshof is free to set audit priorities and arrange for sample audits. A major purpose of audit programming is to provide a reliable overview of federal financial management and to avoid any audit gaps to the extent possible. When selecting audit topics, the Bundesrechnungshof relies on any information gathered during audit work but also on petitions from citizens or on issues reported by the public media. In addition, the Bundesrechnungshof bases its selection on a systematic analysis of major government programmes having a major financial impact or presenting a high audit risk. Audit requests submitted by Parliament or its committees are met to the extent possible.

 

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