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Auditing of Annual Accounts 2015 and legality of transactions of the Ministry of Defence

Pursuant to the State Budget Act, the National Audit Office must audit the annual accounts that are parts of the unaudited consolidated annual report of the state. The National Audit Office must also audit the regularity of the state’s transactions. For this purpose, the National Audit Office organises an audit in the Ministry of Defence in order to express an opinion on the ministry’s transactions as well as the accuracy of the entries important for the state’s annual accounts in the balance sheet and/or income statement of the Ministry of Defence. This means that:
• transactions are regular if carried out in compliance with the principles set forth in the State Budget Act, the 2015 State Budget Act, the Public Procurement Act and the State Assets Act;
• the audited accounting entries are correct if they have been made according to the Generally Accepted Accounting Principles, incl. the General Rules of State Accountancy and the Accounting Act, and all of the relevant information has been fully taken into account in the recognition of transactions.

Area of government Ministry of Defence
Institution to be audited
Audit Department Financial Audit Department
Director of Audit Krista Zibo
Audit Team Alina Undrits, Kristi Kährin
Audit Number


Planned Start III Quarter 2015 Actual Start III Quarter 2015
Planned End II Quarter 2016 Actual End II Quarter 2016
Status Published
Audit Files
Related Audits
Created on 8/28/2015
Last modified on 9/7/2016
Last reviewed on 9/7/2016