It has an external, permanent and consumptive nature and materialises in the set of actions of the Court of Audit to verify the submission of the economic-financial activity of the public sector to the principles of legality, efficiency and economy. The audit techniques appropriate to the intended control are used when auditing.

The Audit Section is comprised of its President and the Audit Counsellors running the sectoral and territorial audit departments. Among other functions, this Section reviews the auditing procedures conducted in the departments in which it is structured and proposes draft reports, memoranda, motions and memos to the Plenum for approval.

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Los procedimientos de fiscalización se rigen, además de por la legislación aplicable a los mismos, por las Normas de Fiscalización del Tribunal de Cuentas,  los Manuales que las desarrollan y además existen Guías que proporcionan criterios a considerar y pautas para homogeneizar la realización de comprobaciones, y que incluyen programas de trabajo que nacen con la finalidad de facilitar las actuaciones de los equipos de fiscalización. También resultan de aplicación las Normas ISSAI-ES, que constituyen la adaptación española de las Normas Internacionales de las Entidades Fiscalizadoras Superiores.

The annual audit programme lists, for each year, the audit initiatives of the Court of Audit, the audits proposed by the Spanish Parliament and within its scope, the Legislative Assemblies of the Autonomous Regions, and those that ought to be carried out by legal mandate.

The results of the audits performed by the Court of Audit are contained in reports, memoranda, motions and memos.

The Court of Audit provides electronic access to the procedures and services related to its audit function, including access to the website for local authorities’ accountability and to the Platform for the forwarding of annual contracts and the business relationships of the governmental corporate sector.

In any case, you will be able to access all electronic services through the Electronic Office.

The Spanish Court of Audit maintains a census of the entities that make up the public sector, in which the essential data for their identification and the department or unit responsible for their audit are included. The identification data of the entities included in the census are considered to be those of the Inventory of State, Regional and Local public sector bodies (INVENTE) -Inventario de Entidades del Sector Público Estatal, Autonómico y Local (INVENTE)-, with the exceptions that may derive from the exercise of the audit function of the public sector and, where appropriate, from the operation of that public register.