When defining the Annual programme of work, the Court of Audit, aside from its statutory obligations, considers the initiatives received from the interested public, media and citizens. By including the audits in its Annual programme of work, the Court of Audit tries to efficiently respond to the needs and expectations of the public whereby it must safeguard its independence of assessment and decision-making autonomy. The initiatives (also anonymous) are a source of information relevant for the implementation of the audit responsibility. Suggestions and possible documentation are of great importance when deciding on implementation of audits and identifying auditees. Furthermore, they provide for easier collection of data and give an insight into organisation of the auditees and their operations. On such basis, the Court of Audit can decide to conduct a pre-audit enquiry. Namely, prior to the commencement of an audit, it can demand from the user of public funds to provide all information, which is considered relevant for planning and conducting an audit.
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