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AUDIT FUNCTION

It has an external, permanent and consumptive nature and materialises in the set of actions of the Court of Auditors 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.

SEE FUNCTION
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AUDIT SECTION

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.

SEE SECTION   SEE ORGANIZATION CHART

STANDARDS AND MANUALS

Audit procedures are governed, in addition to the legislation applicable to them, by the Audit Standards of the Court of Audit and the manuals that develop them. The ISSAI-ES Standards are also applicable, which are the Spanish adaptation of the International Standards of Supreme Audit Institutions.

ACCESS TO STANDARDS AND MANUALS
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ANNUAL AUDIT PROGRAMME

The annual audit programme lists, for each year, the audit initiatives of the Court of Auditors, 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.

SEE PROGRAMME     VER PLANIFICACIÓN
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REPORTS, MEMORANDA, MOTIONS AND MEMOS

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

LEARN MORE     SEE DOCUMENTS
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PROCEDURES AVAILABLE ON THE WEBSITE AND LINKS TO SUBSIDIARY OFFICES

The Court of Auditors 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.

ACCESS THE ELECTRONIC OFFICE
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CENSUS OF ENTITIES

The Court of Auditors has a census of all the entities subject to the exercise of its audit function, which is updated at the closure of each financial year.

STATE PUBLIC SECTOR AUTONOMIC PUBLIC SECTOR LOCAL PUBLIC SECTOR