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Regularity, Compliance and Performance Auditing

Grafik PrüfenThe Bundesrechnungshof carries out both financial audits and performance audits.

In its audit of regularity and compliance the Bundesrechnungshof examines whether the laws, the budget and pertinent regulations, provisions and rules have been observed.

Performance audits under the criteria of economy, efficiency and effectiveness are carried out to ensure that good value for money is obtained. Auditors pay special attention to the staff resources employed and to the effectiveness of public sector management. Effectiveness auditing has become increasingly important to determine whether the desired objective has actually been achieved and whether adequate programme evaluation has been carried out. This applies particularly to large-scale government programmes or government projects.

 

Graphic Flag France Les critères principaux de contrôle : régularité, conformité et bon emploi des fonds

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