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External controls (audit)
The external control function is mainly carried out by auditors. The Disabled Peoples Organisations - Denmark institutional auditor is appointed annually by the General Assembly and is currently Revisorfirma Beierholm, statsautoriseret revisionspartnerskab, who is responsible for the entire disability pool grant audit. Auditors for each partner are identified and appointed by the Disability Pool grantee, and the appointed auditors need to confirm that they will conduct the audit in accordance with International Standards on Auditing (ISA) and that they will fulfil specific demands i.a. related to DANIDA requirements as specified in the administrative guidelines from DANIDA.
Partner auditors are responsible for the entire audit of the given project including project and partner activities. If the audit of part of project and partner activities is carried out by another auditing company, this company must confirm to the partner auditor that they will fulfil the same demands as mentioned above. Further, the audit work of these companies is subject to review by the partner auditor, and the work of the partner auditor is subject to review by Revisorfirma Beierholm, statsautoriseret revisionspartnerskab (ISA 600 Using the work of another auditor).
DPOD's auditors "Revisorfirma Beierholm", The State Authorised Accountant Partnership "Statsautoriseret Revisionspartnerskab", The Danish Ministry of Foreign Affairs, The Public Accounts Committee of the Danish Parliament and the Danish Auditor General can at any time request any document related to any project financed by DANIDA as well as perform surprise or planned visits to partners and/or projects or partners. Normally other donors also reserve the right to inspect documents and to perform visits in there standard terms.