The choice and extent of the financial audits included in the plan are mainly determined by the obligation of the Office to provide an overview of the use and preservation of state assets, which is provided by the State Budget Act and the State Audit Office Act in the form of the consolidated annual report of the state. In deciding which audits of operational risk and performance risk will be performed, areas with obvious shortcomings are selected from which general conclusions can be drawn for the public sector.
Plaani võetavate finantsauditite valiku ja ulatuse määrab suuresti riigi vara kasutamise ning säilimise ülevaate kohustuslik osa, riigieelarve seaduse ja Riigikontrolli seadusega sätestatud arvamus riigi majandusaasta koondaruande kohta. Tulemus- ja tegevusriskide auditeid valides lähtutakse põhimõttest, et auditeid tuleb teha valdkondades, kus esineb silmanähtavaid ja soovitavalt valitsussektorile laiemalt üldistatavaid probleeme.