Esitarkastus

Esitarkastus is a term used in Estonia to refer to a preliminary or pre-audit conducted before a full audit. It is carried out to assess the readiness, accuracy, and compliance of financial records, processes, and documentation in both public and private sectors. The aim is to identify gaps, risks, and corrective actions required before formal auditing begins.

The main purposes of esitarkastus are to verify the completeness and reliability of information, ensure adherence to applicable laws and regulations, and improve the efficiency and effectiveness of subsequent audits. Its scope can include financial statements, accounting records, internal controls, procurement practices, and project or grant documentation. By examining these areas early, organizations can prevent larger issues from arising during the main audit.

The process typically involves planning, collecting relevant documents, interviewing key personnel, testing transactions, and validating data. Findings and preliminary recommendations are documented in a report, which is usually followed by management responses and a timeline for implementing corrective measures. In many cases, esitarkastus is performed by internal auditors or contracted external auditors and may be used as a screening step to determine the intensity or focus of a subsequent, full audit.

Esitarkastus should not be confused with a full audit; its conclusions are preliminary and intended to guide preparation rather than to replace formal verification. It is commonly used in public sector governance and in the management of EU-funded programs to improve audit readiness.