The annual audit plan of the State Audit Office is defined in accordance with the organization's strategic development plan and priorities of audit activity.
The State Audit Office is guided by a risk-based approach in the preparation of the annual audit plan, which takes into account the importance of the institution/program for the effective functioning of the public sector financial management system and the probability of realizing the identified risks. The State Audit Office also considers feedback and initiatives from stakeholders.
The State Audit Office is independent in preparing an annual audit plan.
