Data-driven audit services

Summary

The tender concerns a data-driven audit approach. The NLPO intends to set up an integrated and future-proof audit model for 81 related public entities (80 local broadcasters and the NLPO). The aim is to create a control environment in which data exchange, data analysis, reporting and governance are handled in a uniform way, to avoid fragmented audit methods, reduce administrative burden for local broadcasters and improve comparability of financial reporting between entities. The data-driven annual accounts audit and additional assurance work will start on 1 January 2027 (audit year 2027) for the NLPO and a number of pilot broadcasters, and from 2028–2029 the approach will be rolled out to all participating local broadcasters and the NLPO (81 entities in total). The audit will be implemented in phases.