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
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.
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
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
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.