No. 9




The competence of the state audit and strategic choices

The Auditor General cannot be given compulsory audit duties. In putting together the annual working plan, the Auditor General is guided by its strategy and its constitutional responsibility to submit an overview every year to parliament on how state assets were used and managed the previous year.

If possible, the proposals of members of parliament, ministers and the public are taken into account. The selection and extent of financial audit is largely determined by the compulsory part of the usage and management of state assets. In choosing to audit risks associated with results and operations, the guiding principle is that audits must be made in areas where there are more general problems. The annual plan does not contain ad hoc audits which are made in order to study very different problems shortly after they arise. The goal of these audits is to give events an expert appraisal immediately after they occur and to publicize the occurrence to avoid repeat situations in the future.

Full article in Estonian