Management

Dr. LÁSZLÓ Windisch President Dr. MONIKA Karas Vice-President Dr. CSABA Szomolai Vice-President

Legal Framework

Legal basis of the powers, functions and duties of the State Audit Office of Hungary Last updated: 2023.02.15. Act on the State Audit Office of Hungary Last updated: 2023.12.12.

Deed of Foundation

DEED OF FOUNDATION Last updated: 2015.10.01. AMENDEMENT TO THE DEED OF FOUNDATION Last updated: 2014.03.12.

International Audit Guidelines and Standards

The International Organization of Supreme Audit Institutions (INTOSAI) elaborated the framework of professional standards which was adopted in 2007 which is continuously developed by the support of its technical committees. In 2016, the ISSAI (International Standards of Supreme Audit Institutions) framework was replaced by the new framework named IFPP (INTOSAI Framework of Professional Pronouncements) in […]

SAO’s Rules of Auditing

As a cornerstone of its independence, the State Audit Office of Hungary elaborates its own professional rules and methods for auditing. In doing so, the State Audit Office of Hungary takes into account the International Standards of Supreme Audit Institutions.Click here for the full SAO’s Rules of AuditingLevelIFPP document as from September 2019Hierarchy of the […]

Analyses

Abstract – Correlations of the 2021 macroeconomic and budgetary developments with a retrospective period of 5 years The main aim of the analysis is to present the processes determining the implementation of the 2021 central budget and their macroeconomic background with a five-year look back. The analysis considers the fulfilment of the public debt rule […]

Audit Reports

24019 – SUMMARY of the Targeted Audit on the EU Subsidies from the Rural Development Programme The State Audit Office of Hungary (SAO) has completed its audit of the tender scheme under the Rural Development Programme, which aimed to increase the free availability of public welfare function of Hungarian forests. During the audit, the SAO […]
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