International operations

International cooperation has an important role in the development of external audit and monitoring. From international operations, the National Audit Office seeks inputs and tools for promoting a sustainable reform of general government finances and public administration.

The key focus areas and themes in international audit and monitoring cooperation are:

  • the impact of audit work

  • quality management

  • methodologies

  • digitalization and data analytics

  • the Sustainable Development Goals of the UN 2030 Agenda.

Supreme Audit Institutions cooperate to develop standards in working groups of INTOSAI (International Organization for Supreme Audit Institutions). The National Audit Office participates in these working groups in order to develop audit work. The NAOF’s basic duties include statutory international audit and monitoring cooperation within the scope of external audit of the EU financial management and independent monitoring of fiscal policy. The National Audit Office acts as the national liaison authority of the European Court of Auditors.

The NAOF aims to serve as a member of the Governing Board of EUROSAI (European Organization of Supreme Audit Institutions) until 2020. The NAOF is responsible for the portfolio of emerging issues and forward thinking. The purpose is to actively monitor and report on topical issues, such as digitalization, security issues, immigration, and implementation of the UN SDGs.

During the planning period, the National Audit Office holds the presidency of the INTOSAI Working Group on Environmental Auditing (WGEA), participates in INTOSAI’s working groups on the audit of public debt, Big Data, IT audit, financial modernization and regulatory reform, the evaluation of public policies and programmes and national indicators, and in the EUROSAI working groups and task forces on environmental auditing, audit and ethics, and the societal impact of the audit of IT, local government finances and the public sector. Furthermore, the National Audit Office acts as the chair of the Fiscal Policy Audit Network and actively participates in EU cooperation through the VAT working group, the Banking Union Working Group, the Europe 2020 Strategy Audit Network. In addition, the National Audit Office participates actively in Nordic cooperation and in foresight and data analytics 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) until 2022, and the European Organization for Nuclear Research (CERN) until 2021. Furthermore, the National Audit Office is a member of the OECD Audit Committee in 2019–2021.