Cooperation with municipal and provincial audit offices

Municipalities and provinces are required by law to have their own audit office or a comparable audit function. The Court of Audit shares its knowledge with them by means of workshops, readings, reports and contributions to conferences. Our Board member Gerrit de Jong, moreover, is on the board of the Dutch Association of Audit Offices and Audit Office Committees (NVRR).

Audit office standards

We think that an audit office should in any event satisfy the following standards:

• Independence
  An audit office must decide for itself what it audits, how it audits and to whom it reports. Its budget should also be adequate.
• Careful and professional 
  An audit office must work carefully and professionally.

Audit office function

Under the law, municipalities and provinces can set up an 'audit function' instead of an independent audit office. The main difference from an audit office is that municipal councillors can also participate in the municipal audit function.