Follow-up of audits

Through follow-ups, we examine what measures the audited entity has taken on the basis of our conclusions and recommendations and whether these measures are, in our opinion, adequate to correct the shortcomings detected in the audit. Follow-ups help us to assess what kinds of audit activities we should target at the matter in the future.

Through follow-ups, we aim to promote the consideration of our conclusions and the implementation of our recommendations. This supports our strategic objective to have societal impact and produce audit information for the development of the central government’s activities. By carrying out follow-ups, we show to the audited entity and the ministry steering it that we monitor the measures taken by the audited entity and take an interest in the state of the audited matter even after the actual audit.

Follow-ups also provide information for the purposes of our own operational planning, such as information on the state of the audited entity and on the extent to which the audited entity has implemented our recommendations.

Implementation of follow-ups and reporting on them during the planning period

According to our audit manual, follow-ups are conducted on the audits in which a separate audit report has been issued. Follow-ups are implemented in two phases. In connection with the audit, we draw up a follow-up plan, where the scope and time of the follow-up is defined. At a later stage, usually 2 to 3 years after the audit, we carry out the follow-up and report on it. When deciding on the time of the follow-up, we assess the scope of the measures and changes required in the audit conclusions and recommendations and how long it may take to implement or initiate these measures.

Follow-up reports are drawn up on the audits according to our shared audit process: fiscal policy audits, compliance audits conducted separately from financial audits, performance audits, and audits combining several audit types. Financial audits form an entity separate from the other audit types, and the follow-up activities related to them are implemented as part of the NAOF’s financial auditing.

In the follow-up reports, we state whether our recommendations have been implemented and assess whether the measures taken are adequate to correct the shortcomings observed in the audit. In the report, we also present the measures we will take on the basis of the follow-up. We will not continue the follow-up if we find that the shortcomings have been adequately corrected. However, we can continue the follow-up if we have not received sufficient information on the correction of the shortcomings. We can also propose launching a new audit of the topic.

Each follow-up has been assigned a director of an impact area, who approves the scope of the follow-up and the final follow-up report. The directors of the impact areas are responsible for the quality control of follow-ups.

The audit manuals issued by the NAOF are followed in the implementation of follow-ups. As a rule, follow-ups are carried out in accordance with the follow-up plans, but these may be deviated from for justified reasons by a decision of the director of the impact area. For example, the timing of the follow-up may be changed if this is appropriate in view of the audited topic.

During the planning period, our objective is to carry out the follow-ups specified in the follow-up plans drawn up so far and to report on them. To date, a total of 35 follow-ups have been planned for 2022–2024. The number of follow-ups to be carried out in the audit period 2024–2026 will be specified in accordance with the audits completed and the follow-up plans drawn up on them.

Name and number of the audit report Planned completion date of the follow-up report
Cyber protection arrangements 16/2017 (performance audit report)
Further follow-up
16 January 2022
Support for the building of broadband network 8/2016 (performance audit report) 24 January 2022
Good practices in development projects – Meta-assessment of projects within the Effectiveness and Performance Programme 15/2019 (performance audit report) 30 January 2022
Integration training 15/2018 (performance audit report) 31 March 2022
Digitalisation of teaching and learning environments in general education 7/2019 (performance audit report) 15 February 2022
Lifecycle management of central government assets – machinery and equipment 5/2020 (performance audit report) 28 February 2022
Operations of the Financial Stability Authority as part of the banking union’s Single Resolution Mechanism 3/2020 (performance audit report) 31 May 2022
Uniformity of the budget 11/2020 (compliance audit report)
Further follow-up; first follow-up report completed on 1 September 2021
30 June 2022
(further follow-up)
Impact of steering on the functioning of emergency medical services 9/2019 (performance audit report) 28 October 2022
Expenses of and funding for the strategic capability projects of the Finnish Defence Forces 8/2020 (performance audit report) (the report will be kept secret) 31 October 2022
Assigning beneficiaries of international protection to municipalities and developing the system of reimbursements paid to municipalities 2/2018 (performance audit report) 31 December 2022
Medium-term projections in the planning of general government finances 17/2019 (fiscal policy audit) 31 December 2022
Implementation of joint procurements 10/2020 (compliance audit report) (multi-type audit) 31 December 2022
Supporting non-profit organizations and certain ad hoc procedures 11/2019 (compliance audit report) 31 December 2022–2023
Renovation of the Olympic Stadium 1/2021 (compliance audit report) 15 January 2023
Reform of vocational education 2/2021 (multi-type audit) 31 January 2023
Lifecycle management of central government building assets 14/2020 (performance audit report) 1 February 2023
Effectiveness of youth workshops, and resources and efficiency of outreach youth work 2/2020 (performance audit report) 20 February 2023
Lifecycle management of the transport network 12/2020 (performance audit report) 30 April 2023
Transferring basic social assistance to the Social Insurance Institution of Finland: The significance of assessing the effects of implementation in the law-drafting process 1/2020 (performance audit report) 31 May 2023
Funding process, allocation of funds and follow-up of ESF projects during the 2014–2020 programming period 6/2020 (performance audit report) 31 May 2023
Direct business subsidies granted in response to the Covid-19 epidemic – Allocation and management of the subsidies in the early stages of the epidemic 13/2021 (compliance audit report) 15 June 2023
Finland’s international climate finance – Steering and effectiveness 6/2021 (performance audit report) 30 June 2023
Introduction and impacts of the Incomes Register 3/2021 (performance audit report) 30 June 2023
Future workforce 2030 – Taking future competence needs into account in the steering system of basic education 5/2021 (performance audit report) 1 September 2023
Central government debt management 12/2021 (multi-type audit, performance audit, and financial audit) 30 September 2023
Limited company as an organization form of central government functions 13/2020 (performance audit report) (multi-type audit) 30 November 2023
Security of supply and safeguarding it during the Covid-19 pandemic 10/2021 (multi-type audit: performance and compliance audit) 30 November 2023
Impacts of the TE Office reform in 2013 4/2020 (performance audit report) 31 December 2023
Provision and reforms of employment services, 2015–2019 7/2020 (performance audit report) 31 December 2023
Implementation of the Competition Act 4/2021 (compliance audit) 31 December 2023
Reconciliation of fiscal policy and employment policy 9/2020 (fiscal policy audit) 31 December 2023
Functioning of the central government spending limits system – Expenditure can be limited by the system, but other fiscal policy rules are also needed 8/2021 (fiscal policy audit) 31 December 2023
Local government’s financial data and cost-effectiveness indicators in the steering of health and social services 9/2021 (performance audit) 31 May 2024
Steering and monitoring of patient and customer safety 7/2021 (performance audit) 31 May 2024

Follow-ups (Excel)