NAOF

The National Audit Office of Finland, NAOF, is the auditor of central government finances. The role and duties of the NAOF are laid down in the Constitution of Finland. The NAOF operates in affiliation with Parliament.
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The NAOF audits central government finances and the management of property, evaluates fiscal policy, and monitors political party and election campaign funding. By conducting audits, the NAOF ensures that state funds are used in accordance with Parliament’s decisions and the law and in a reasonable manner. The NAOF is also responsible for evaluating that the fiscal policy is on a sustainable basis.

The NAOF’s activities cover central government finances as a whole. Consequently, it has extensive rights of access to information pursuant to the Constitution of Finland. The NAOF also contributes to ensuring that the principles of the rule of law, democracy and sustainable economy are also adhered to in the management of the finances of the European Union, as well as in other forms of international cooperation.

Further information about the NAOF’s audit and evaluation activities

Organisation

Tytti Yli-Viikari is the Auditor General of the NAOF. The National Audit Office has four impact areas:

  • Sustainable General Government Finances

  • Sustainable Governance and Public Administration

  • A Safe, Healthy and Affluent Society

  • Information Governance

Planning and management of general government and central government finances are at the core of the Sustainable General Government Finances impact area. Drafting and implementing fiscal policy as well as the management of central government assets, liabilities, investments and financing risks are the themes examined in the impact area. The impact area also covers the monitoring and regulation of the financial sector, which is relevant to the risks affecting central government finances. The audit and monitoring information helps to ensure that general government and central government finances are managed in a sustainable, responsible and transparent manner. Independent evaluation of fiscal policy also helps to ensure the functioning of rules-based fiscal policy and the appropriateness of the rules. The impact area is headed by Matti Okko.

The key themes in the Sustainable Governance and Public Administration impact area are unified Government, structural administrative reforms, experimental culture, central government as employer, sustainable development and quality of the legislation. The impact area is headed by Heli Mikkelä.

In the Safe, Healthy and Affluent Society impact area, the focus is on the pillars of the welfare state, which are the social security benefit systems, social welfare and health care service system, employment and entrepreneurship, continuous learning, research, development and innovation as well as comprehensive security.  The audit information helps to enhance the economic sustainability of these sectors.  The impact area is headed by Anna-Liisa Pasanen.

The Information Governance impact area covers all areas of central government. The focus is on financial information management, enhancing operational performance, ensuring better information on central government operations, developing risk management and internal control, as well as on compliance with the Budget in central government.  The impact area is headed by Jaakko Eskola.

The National Audit Office of Finland has a staff of about 150 and the agency’s employees are assigned to four competence centres. The competence centres are responsible for developing the competence of the staff members. The NAOF has its head office in Helsinki and it also has offices in Turku and Oulu. See contact details.

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Management of the NAOF

Complaints and abuses

Parliament of Finland