Compliance audit

The compliance audits help central government organisations to improve their activities so that the conditions for legality, transparency and accountability and the principles of good governance are implemented.

Compliance audits examine, for example, whether the audited activities have complied with:

• legislation and regulations
• the state budget
• the guidelines issued by the authorities
• the principles of good governance.

Compliance audits are implemented both as separate audits and in connection with financial audits. Compliance audits are often also carried out as part of performance audits.

The focus of compliance audits

Compliance audits are targeted especially at the state’s tax revenue, operating income, procurement, transfers and budget issues.

Compliance audits are conducted on themes that

• affect the state budget or financial position
• may involve risks to compliance or appropriateness
• affect Parliament’s decision-making on central government finances or exercise of legislative powers.

The selected audit topics may include, for example, potential regulatory violations, administrative misconduct or breaches in compliance with the state budget.