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Methodology

The options in the menu on the left include descriptions of the methodologies for the various types of audit.

Using international standards as a basis, the OAG has developed guidelines for each type of audit.

The OAG's criticism is given in the form of two expressions:

  • Serious denotes circumstances which could have significant consequences, or where the sum of errors and deficiencies is so great that this must be considered serious in itself. Very serious is used only in exceptional cases, for example in the event there is a risk to life or health.
  • Criticisable is used to characterise deficient management where the consequences are not necessarily serious, such as errors and deficiencies in the accounts, cases involving purely financial consequences, violation of regulations or issues that have been raised previously and have yet to be rectified. Highly criticisable is used only in exceptional cases.

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