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Organisation of Audit Work

In the State Audit Office audit work is distributed among audit departments, which are comprised of audit sectors (please consult the section On the State Audit Office/Structure).

Audit work is performed by appointed audit teams.

Audit departments -> Audit sectors -> Audit teams for performing particular audits.

Head of the Sector:

  • appoints the leader and members of the audit team;
  • reviews and approves each audit plan;
  • supervises the process of gathering the audit evidence;
  • if necessary, participates in performance of the audit;
  • reviews and approves draft audit projects before they are submitted to the audited entity for provision of explanations;
  • on a regular basis reports to the Head of the Audit Department.

Audit team leader performs audit leadership responsibilities as well as prepares information requests, determines the amount of information to be submitted by the audited entity, performs interviews and other necessary audit procedures in order to gather sufficient and appropriate audit evidence for expressing an opinion.

Authorised officials and employees of the State Audit Office have the rights to visit entities and companies without hindrance, if such visits are deemed necessary for performance of the task of the State Audit Office, regardless of their subordination and property ownership and to ask for all the necessary information, as well as to access information in the audited entity which the State Audit Office deems to be necessary for the aims of audit.