Societal impact targets and performance targets

The target of the National Audit Office is to have societal impact. The NAOF reviews its external impact by monitoring the implementation of its audit recommendations and the opinions of the Parliamentary Audit Committee, by regularly requesting its stakeholders’ view on its activities, and by monitoring the achievement of its performance targets.

The National Audit Office has the following impact targets:

Improved cost-effectiveness of the management of central government finances

We influence the cost-effectiveness of the management of central government finances by having a dialogue based on our audit information with the Government, other actors steering central government finances, and public administration, which implements the decisions taken.

Improved trust in the knowledge base of decision-making

Our audit activities ensure that the knowledge base of decisions on central government finances and financial management is reliable and of high quality.

Improved trust in the Finnish central government acting openly, cost-effectively, and sustainably

We help to ensure that taxpayers and international actors operating with the Finnish society can trust the ability of the Finnish central government to act openly, cost-effectively, and in an economically sustainable manner. 

The management of general government finances is sustainable

We help to ensure that general government finances are managed in a responsible manner, taking into account long-term sustainability. Fiscal policy complies with the rules, and the measures taken are counter-cyclical.

In order for the National Audit Office to achieve its impact targets, we have identified the following six performance targets. The achievement of the performance targets provides the conditions and foundation for the societal impact of our operations.

1. We provide timely and relevant information that decision-makers can utilize in the development of operations

We provide timely and relevant information on areas according to our societal impact targets. Our target is to have an impact during the entire audit process. We know when and what kinds of issues the NAOF should address and target its audit work at. The information and recommendations we provide are taken into account in the development of operations, and we are requested to provide diverse expert information and opinions.

Indicators: Implementation of the audit plan, stakeholder surveys 2015 and 2019, feedback survey 2020, percentage of implemented recommendations, number of opinions and hearings, number of external website visitors, number of blog post and briefing paper readers, the target groups’ engagement rate on Twitter

2. Our opinions are observed in fiscal policy preparation and decision-making

The Government takes into account the assessment information and opinions we provide through fiscal policy monitoring when preparing and making decisions on fiscal policy, and we are requested to provide expert information on many kinds of issues related to the management of general government finances.

Indicator: Self-assessment

3. Our customers appreciate our interaction and mutual dialogue

We understand our stakeholders’ operations and are able to offer them audit findings in a manner that meets their needs. The audited entities find that communication during the audit works well.

Indicators: Stakeholder survey 2019, feedback survey 2020, number of working group members

4. We diversify the methods of producing information

To strengthen our societal impact, we will use new technologies and diverse means of producing information. We conduct audits combining several audit types in order to provide the decision-makers with more diverse information.

Indicators: Number of new methods introduced, number of multi-type audits, percentage of implemented multi-type audit recommendations

5. We have competence to foresee and meet the needs of operations

We implement our strategic competence development plan efficiently. We implement development plans that conform to the NAOF’s targets and support the employees’ individual targets, thereby developing the skills and competence we will need in the future.

Indicators: Personnel survey on critical competence areas, and competence discussions

6. The NAOF is a healthy and well-functioning work community

Our personnel feel that we have a healthy and well-functioning work community. We assess this particularly from the perspectives of the personnel’s cooperation, motivation, work capacity, and ability to reform, as well as supervisory work and leadership.

Indicators: Personnel survey and the number of absences due to sickness


We report on the progress and achievement of the performance targets regularly in connection with our final accounts.