OFFICE OF THE AUDITOR GENERAL
Officium Recognitoris Generalis
The Office of the Auditor General (AG) was established by Pope Francis on
February 24th , 2014 with the Apostolic Letter in the form of Motu
dispensator et prudens, as a new entity of the Holy See responsible for auditing the dicasteries of
the Roman Curia, the institutions linked to the Holy See, or those that relate
to it, and the administrations of Governorate of the Vatican City State.
With the approval of the Statutes on February, 22nd, 2015, Pope
Francis indicated the duties and responsibilities of the Office of the Auditor
The Office of the Auditor General operates in full autonomy and independence
within the existing legislation and with its own Statute, and reports directly
to the Holy Father. It submits an annual audit plan and an annual report of its
activities to the Council for the Economy. The objective of the audit program is
to identify the most significant areas of management and organization that could
potentially lead to risks.
In particular, the annual program foresees the verification of the reliability
of the economic and financial reporting; ascertaining the existence,
effectiveness, completeness and accuracy of the procedures; examining the
cost-effectiveness of the use of resources and the adequacy of the procedures
for the safety of people, hard copy and electronic data information.
The Office of the Auditor General also performs specific audits when deemed
necessary or when requested by the Council for the Economy or by the Secretariat
for the Economy; it promotes criminal and civil actions when deemed necessary
and appropriate with the competent judicial authorities and monitors the
financial soundness of institutions and administrations.
Auditor General ad interim: Alessandro Cassinis Righini