Mission and strategy

Public money requires public accountability. We will continue our work to improve the performance of internal audits and evaluations within central government and to oversee their quality and reliability.


Despite the social turmoil, we are still doing what we have been doing well for more than 200 years: auditing the collection and use of public money. And that is what we will carry on doing. The Court of Audit’s mission is and remains to investigate whether the government spends public money economically, efficiently and effectively.

Trust in accountability

Our strategic choices for 2021-2025

Citizens and businesses are our starting point

Citizens and businesses are the starting point for our work. The government exists to serve them. It is they, after all, who finance the government through their taxes, premiums and other payments. That is why we will approach our audits more emphatically from the perspective of citizens and businesses.

IT and data management

Technology and data – the ‘gold of the 21st century’ – are increasingly at the heart of government. That is why we give information management such prominence in our annual government-wide accountability audit. With this in mind, we will look at the development and control of the objectives and use of self-learning algorithms in the years ahead.


Our audits of policy effectiveness consider the results of a particular policy. Our audit reports will state whatever we can conclude about efficiency. We will consider our progress against these goals in our annual report.

Citizens and businesses are our end point

Our audits not only begin with citizens and businesses, they also end with them. Wherever possible, we must communicate our audit findings in such a way that citizens and businesses understand that public money has been spent economically, efficiently and effectively – or has not.


Our work in the new strategic period will give higher priority than in the past to expressing an opinion. We will seek the right words and style that do justice to the context in which the government works: the world is not always black and white and neither are our independent opinions.

What will not change

  • Sharp audit focus
  • Focused accountability audit
  • Connection
  • Our target group: parliament