Annual plan

The annual work plan and program are adopted by the Auditor General for the period from 1 October of the current year to 30 September of the following year.
 
The scope of the annual work plan and program is determined based on the criteria prescribed by law, which are: the provisions of the Act on the State Audit Office and Act on Financing Political Activities and Election Campaigns, financial importance of audited parties, results of prior audits, information gathered on business operation of auditees, and other criteria established by the internal act of the State Audit Office.
 
The number of auditees is determined, among other things, based on the number of audit teams available.