After the Second World War

Activities were again reorganized after the war. A committee that was appointed to study the reform of state audit activities submitted its proposal in 1946. The committee called for the Office's field of activities to be restricted to the external audit of the state economy.

On the basis of the committee's proposal, legislation was passed in 1947 to establish a new National Audit Office along collegial lines. The Office began operating in its reorganized form at the beginning of 1948. The National Audit Act noted that:

The task of the National Audit Office is to monitor the legality and effectiveness of the state's financial management and compliance with the state budget.

The focus of activities was shifted from numerical checks towards audits taking into consideration efficiency and effectiveness. The National Audit Office's scope was also expanded to include state-owned companies. Remaining outside its scope were Parliament's finances and the management of funds under Parliament's control as well as the activities of the Bank of Finland and the Social Insurance Institution.