Data in audit
Data is growing in importance for auditors. The rapid digitalisation of the government in recent years has generated more data that we can use in our work. Digitalisation and datafication are creating new opportunities and challenges for both what we audit and how.
Why do we use this method?
Data analysis helps us answer different and more complex questions. It is often essential to audit the use of public funds, as much of the information we need is saved in digital systems and is difficult to retrieve without data analysis. The increased use of data in policy means we have to audit it and the government’s use of it more frequently. That is why we audit the government’s IT systems, data management and use of algorithms.
Specific expertise and tools are needed to work with data. The Court of Audit has accordingly set up a specialised team known as the Data Hub. It is made up of auditors with a largely quantitative or statistical background. We are also investing in training and on-the-job courses in data skills for the entire organisation.
What does the method involve?
Many of the audits in which we work with data rely on multiple complex datasets. Our data-related skills therefore include:
- data source identification;
- data clean-up;
- data analysis;
- data visualisation;
- data reporting.
Most of the data we use in our audits is produced by the government. As we usually do not own the data, we cannot share it. Where appropriate, we publish data we compile ourselves as open data (see, for instance, coronarekening.rekenkamer.nl). We use scripts so that our work can be reproduced and audited. Where possible we share our scripts with external parties (see our GitLab page).
What are the results?
Latest News
International cooperation on innovation in using data analysis in audits
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29-8-2023 From 1 – 4 May this year, specialists and managers from the 6 Supreme Audit Institutions who have been working closely together since 2017 under the Data Analytics Memorandum of Understanding (MoU) were in Bonn for their sixth annual meeting. During this meeting, the representatives – from Norway, Finland, the United Kingdom, Brazil, Germany and the Netherlands – also signed an agreement to extend the MoU. The next meeting will be hosted by the Netherlands Court of Audit in The Hague in 2024. On 27-28 June we were also invited by our colleagues in Vienna to join a two-day information exchange with a broader group of EUROSAI representatives, all of whom use large volumes of data in their work. Various subjects were discussed at this meeting, including access to data, establishing data quality and using advanced analysis methods in efficiency audits. |
Netherlands Court of Audit publishes online course on data analysis in audits
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28-9-2022 Do you want to know more about the use of data analysis in audits? Then take the Court of Audit’s new free online course. The course is available to all staff at audit institutions and audit offices in both the Netherlands and abroad. |
Data use in central government
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15-6-2022 As well as using data analysis in our audits, we also audit central government’s use of data. These audits apply the audit experience we have gained to investigate how the government uses data. On 18 May 2022, for example, we published a report on the government’s use of 9 algorithms. We also applied data analysis in the Accountability Audit of operational management at the Ministry of Economic Affairs and Climate Policy. Our data analysis looked at the role played by automated risk analysis in the regularity of funds flows for the TVL Fixed Costs Grant Scheme. |
Netherlands Court of Audit publishes online course on data analysis in audits
|
28-9-2022 Do you want to know more about the use of data analysis in audits? Then take the Court of Audit’s new free online course. The course is available to all staff at audit institutions and audit offices in both the Netherlands and abroad. |
Data use in central government
|
15-6-2022 As well as using data analysis in our audits, we also audit central government’s use of data. These audits apply the audit experience we have gained to investigate how the government uses data. On 18 May 2022, for example, we published a report on the government’s use of 9 algorithms. We also applied data analysis in the Accountability Audit of operational management at the Ministry of Economic Affairs and Climate Policy. Our data analysis looked at the role played by automated risk analysis in the regularity of funds flows for the TVL Fixed Costs Grant Scheme. |
Contact
| If you would like to receive more information about our methods, simply send an email to datahub@rekenkamer.nl |