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The audit of the annual financial statements and the management report of church organisations is an essential element of church governance. In contrast to the instruments "internal control system", "risk management" and "internal audit", where employees of the church organisation are regularly involved, an external auditor, the statutory auditor, is often responsible for the audit of the annual financial statements. The results of this, the annual financial statements, consisting of the balance sheet, profit and loss account, notes, management report and the auditor's certificate, are an important basis for assessing the economic and financial situation of a church organisation. They also check whether legal and statutory provisions have been complied with and whether controls are effective. Incidentally, the annual audit can be supplemented by an audit of the regularity of the operational management.

In this way, transparency is created on the economic and financial situation of the church organisation. Comparability can be established in the next step by comparing the financial statements with those of other church organisations. Reporting on church activities and the economic and financial situation thus creates trust among all interested parties. The interested parties for the results mentioned include, among others, the supervisory bodies (e.g. the asset management board, the audit office), the employees of the church organisation, its members, all companies and organisations that have a business relationship with the church organisation, as well as the financial authorities.

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