The key focus areas in the NAOF’s international audit cooperation in the planning period 2022–2026 will be:
the societal impact of audit work and the role of SAIs in promoting reforms of public administration and sustainable management of finances,
digitalization and data analytics,
the Sustainable Development Goals (SDGs) of the UN 2030 Agenda,
The NAOF participates in cooperation projects in these focus areas when the participation supports the efficiency of its own activities. In addition, the NAOF shares information and experiences by various means in accordance with the principle of co-development of external audit. International cooperation is carried out in as cost-effective and climate-friendly a manner as possible, utilizing remote participation, for example, to the extent possible.
The core duties of the NAOF’s international cooperation include the development of the standards and guidelines for external audit (INTOSAI Framework of Professional Pronouncements). The NAOF participates in this work within the INTOSAI (International Organization for Supreme Audit Institutions). The National Audit Office also participates in international audit and monitoring cooperation within the scope of the external audit of the EU’s financial management and independent fiscal policy monitoring and is the national audit body that acts in cooperation with the European Court of Auditors.
The NAOF also participates in the EUROSAI (European Organization of Supreme Audit Institutions) working groups on environmental auditing, audit ethics, and IT audit.
In 2020–2025, the National Audit Office of Finland chairs the INTOSAI Working Group on Environmental Auditing (WGEA). The secretariat of this working group, which is the largest one in the INTOSAI (76 participating countries), operates at the NAOF and is responsible for the practical issues of the working group and for implementing the work programme. The INTOSAI working groups on public debt, big data, financial modernization and regulatory reform, SDGs and their indicators, and the impact of science and technology on auditing are also important for the NAOF’s activities.
Within the framework of the EU Contact Committee, the NAOF chairs the Fiscal Policy Audit Network and participates, for example, in the activities of the Banking Union Working Group. In addition, the National Audit Office participates actively in Nordic cooperation and in the Nordic Covid-19 and foresight networks.
The National Audit Office acts as the external financial auditor in the Baltic Marine Environment Protection Commission – Helsinki Commission (HELCOM), the European Southern Observatory (ESO), and the European Organization for Nuclear Research (CERN). The NAOF also cooperates with international organizations such as the UN, the EU Commission, and the OECD.