The Court of Audit carries out its reviews on its own initiative. This overall principle of independence guarantees the objectivity and impartiality of its work. However, when the legislative assemblies wish to improve their information, they can entrust the Court with a specific reviewing task.
The Court itself determines its reviewing and communication procedures and methods in the light of the international audit standards.
Planning of activities
The Court of Audit defines its review objectives in multiannual strategic plans, operational plans and annual management plans.
Its activity programmes comprises the following:
- the verifications it has to perform annually according to the law;
- the thematic audits it chooses to carry out on the basis of a number of factors such as a regular risk analysis, the legislative assemblies’ concerns and the availability of its resources.
Spread out over a five-year review cycle, the audits and verifications cover every aspects of the public action in a diversified and well-balanced manner.
Carrying out the tasks
The reviews are carried out “a posteriori”, i.e. at the end of the decision-making process.
They are assigned to review teams working together with the audited administrations which are informed of the reviews to come.
The review teams base their verifications on the files, transmitted to the Court or the information they gather on site within the institution under scrutiny, and then shore up their findings, opinions and recommendations with evidence.
The Court of Audit gives the opportunity to the services and the ministers to express their opinions on the review results.
This open debate between the parties occurs prior to informing the legislative assemblies. Once the debate is closed, it is formalised and gives course to an exchange of letters or emails. The conclusions of this procedure are written down in the report approved by the Court that will be sent to the legislative assemblies.