1. Commencing the audit – decision on the commencement of audit
The audit starts by issuing a decision on the commencement of audit which is delivered to all auditees involved. After the decision issued becomes final, the information on the commencement of an audit is published on the website of the Court of Audit.
The duration of the audit implementation depends on several factors, such as complexity and type of audit, number of auditees, difficulty of gathering audit evidence etc. This audit stage usually lasts several months or even more.
2. Issuing draft audit report
After the data are gathered, the auditors draw up a draft audit report that is issued by the Supreme State Auditor with the consent of the authorised Deputy President. As the draft audit report is delivered to the auditees, the 30-day time period starts when the auditees and the auditors can clear any disagreements related to writings in the draft audit report.
The draft audit report is delivered only to the auditees and is not publicly available.
3. Issuing proposed audit report
After the clearance meetings the auditors draw up a proposed audit report taking into account the substantiated comments of the auditees. The proposed audit report is issued by the Supreme State Auditor with the consent of the authorised Deputy President. The proposed audit report is delivered only to the auditees and former responsible persons of the auditees within the audit period and is not publicly available.
The duration of this audit phase depends on the expediency of delivery to addressees and possible disputes by the recipients of the proposed audit report that must be considered and decided upon by the Senate of the Court of Audit.
4. Issuing audit report
After the decisions on possible disputes are made, the auditors draw up a final audit report that is reviewed by the editorial board. Afterwards, the report is designed and ready to be published.
The audit report is delivered to the auditees and is published on the website of the Court of Audit after it is signed by the President of the Court of Audit or in his absence the First Deputy President. Thereby the audit process is formally concluded, unless the auditee is demanded to submit a response report due to disclosed irregularities.
5. Issuing post-audit report
The Court of Audit may demand from auditees to submit a response report, where they have to present in detail how they have remedied or will remedy the disclosed irregularities or inefficiencies, thus meeting the requirements of the Court of Audit. The response report must be submitted at least within 90 days after the issue of the audit report.
Whether the remedial actions were satisfactory, the Court of Audit assesses in the post-audit report.
6. Completing an audit
After the issue of an audit or post-audit report, if appropriate, the audit is completed with the audit report published on the Court’s website.