Audit criteria
Pursuant to Art. 9 Finanzkontrollgesetz, the National Audit Office carries out its audits and controls concerning financial supervision in accordance with the following criteria:
- regularity
- legality
- economic efficiency.
In the context of audits concerning the economic efficiency, the National Audit Office verifies, whether
- the funds are used economically,
- costs and benefits are in a favorable relationship,
- financial expenditures achieve the expected effect.