The State Audit Office is independent in its decision on the conduct of audits as well as the time and manner thereof. Auditing is carried out on the basis of a work schedule approved by the Auditor General.
Riigikontroll otsustab iseseisvalt auditite läbiviimise, aja ja iseloomu ning tema töö aluseks on riigikontrolöri kinnitatud tööplaan.