Rechnungshof

Follow-up enquiry and follow-up audit

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In order to boost its effectiveness, the Austrian Court of Audit queries the audited entities about the state of implementation of its recommendations. With regard to selected audits the Austrian Court of Audit, additionally, carries out a follow-up audit during which auditors are present on site and audit whether the recommendations have been implemented fully, partially or not at all. These follow-up audits are then published as separate reports.