Index

Back Top Print

OFFICE OF THE AUDITOR GENERAL
Officium Recognitoris Generalis

 

PROFILE

 

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 Proprio Fidelis 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 General.

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