How to write an initiative for audit?
It is essential to substantiate the proposal for the audit, while the following elements are welcome too:
- identifying auditee or auditees – the Court of Audit can undertake audits of public funds users in line with Article 20 of Court of Audit Act, you can also use the list of auditees
- audit subject – different segments of operations, i.e. purchasing goods and material, ordering services, salaries and other bonuses to employees, implementing tasks, effectiveness of achieving objectives, transfers, subsidies, management, project implementation, internal controls, reliability of financial statements, financial contributions, taxes, regularity and performance, operations of service providers, implementing legal provisions, state aids etc.
- period of the audit – for example: operations for the year 2015
- documents to be audited − for example: annual report, a contract, work programme, business reports etc.
- common objectives of the audit – regularity of operations, performance (economy, efficiency and effectiveness)
- indication of irregularities – examples of violations, breech of legislation, non-compliance with the rules, misuse, weaknesses concerning auditee’s environment and procedures
- needs to amend the legal regulations
- proposals for effective implementation of audit – which materials to be used, which experts to be consulted, how to faster reach information, which audit evidence to use
Initiative for audit
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.