Regulations concerning the National Audit Office

The position and tasks of the National Audit Office are prescribed in section 90 of the Constitution of Finland as follows:

An independent body affiliated with the Parliament, the National Audit Office, exists to audit the financial management of the State and compliance with the budget. More detailed provisions on the duties of the National Audit Office are laid down by an Act.

The Audit Committee and the National Audit Office have the right to receive information needed for the performance of their duties from public authorities and other entities that are subject to their control.

The Act on the National Audit Office contains detailed provisions on the Office's position, tasks, competence and access to information.

Further provisions are contained in the Act on the Right of the National Audit Office to Audit Certain Credit Transfers between Finland and the European Communities.