Defensieaudit

Defensieaudit is the systematic review and assessment of defense organizations to ensure accountability, proper use of resources, and effective governance within the defense sector. It encompasses activities that verify financial integrity, compliance with laws and regulations, and the efficiency and effectiveness of defense operations and programs. The term can refer to internal auditing practices within defense institutions as well as to independent evaluations of defense activities.

In the Netherlands, defensieaudit is primarily carried out by Auditdienst Defensie (ADD), the internal audit service of the Ministry of Defence and the armed forces. ADD provides independent assurance to management, the Minister of Defence, and Parliament on governance, risk management, control environments, and the achievement of objectives. Its work typically covers financial audits, compliance audits, operational audits, and reviews of information technology, cybersecurity, procurement, asset management, and project governance.

The audit process generally follows a risk-based approach: planning and scoping audits, gathering and evaluating evidence, issuing reports with findings and recommendations, and following up on remediation actions. Findings are intended to improve processes, strengthen controls, and enhance the efficiency and effectiveness of defense activities. Regular coordination occurs with external oversight bodies to ensure transparency and accountability.

External oversight for defensieaudit activities includes mechanisms provided by the Netherlands Court of Audit (Algemene Rekenkamer) and parliamentary defense committees, which review audit results and assess public accountability for defense spending and programs. The practice aims to balance security considerations with responsible stewardship of taxpayer resources.