Revision af departementernes tilsyn

René Erik Mørch

Student thesis: Master thesis


The public auditing system in Denmark is based on the Constitution, the Public Accounts Committee Act, and the Auditor General’s Act and audits are conducted by Rigsrevisionen (the Danish National Audit Office) at the request of the Public Accounts Committee. The Public Accounts Committee is a parliamentary body, whereas Rigsrevisionen is an independent institution placed under the Folketing (parliament). Only Rigsrevisionen has the authority to audit the central government departments. The supervision conducted by the individual government department should include financial statements, financial management, and compliance with current rules and regulations to ensure that the intended outcomes are achieved and due financial considerations taken into account. Central government auditing consists of financial auditing, legal-critical (compliance) auditing and performance auditing, and “good public auditing practice” represents the professional standard set for the work performed by Rigsrevisionen in respect to annual audit. With effect from the fiscal year 2008, a new concept of annual audit was implemented in Rigsrevisionen. The purpose of the new concept was to issue audit opinions on all government entities. All audit opinions issued on the 2008 accounts were unqualified, with the exception of the one issued on the Department of the Ministry of Transportation, which included supplementary information. Rigsrevisionen has in most of the 2008 audit opinions chosen to focus its performance audit on the departments’ supervision of underlying entities. It appears from the analysis that Rigsrevisionen has had focus on the departments’ supervision of the proportionately and in terms of funds largest underlying entities. Rigsrevisionen’s performance audits conducted in 2008 were focused on the following subjects: The departments’ supervision of underlying entities, organisation of performance management within the ministerial remit, management of IT projects, budgeting and budget follow-up, financial management, management information and risk management, follow-up actions relating to the department’s own professional and financial results, administration of benefits such as free mobile phone and transportation by cab, official business trips and the respective ministers’ entertainment costs, administration and organisation of public contracts for consultancy services and purchase thereof.

EducationsMSc in Auditing, (Graduate Programme) Final Thesis
Publication date2010
Number of pages95