This is how we audit the public accounts

Rigsrevisionen audits the public accounts every year. The audit process consists of a planning phase, an auditing phase and a reporting phase. Read more about the phases and the types of audit that we do. 

Standards on public-sector auditing and the ISSAIs



The audit is based on an assessment of materiality and risk.

Audit plan

Audit tasks


We conduct three types of audits that are focused on each their separate area of the administration.

Financial audit

Compliance audit

Performance audit



The results of the audit are reported to the ministries in an audit opinion and to the Public Accounts Committee in two annual reports.


Submission to the Public Accounts Committee

Follow-up memorandums