The NAOF is an independent Supreme Audit Institution. It operates in affiliation with Parliament, and its role and tasks are laid down in the Constitution of Finland.

The National Audit Office of Finland (NAOF) ensures that state funds are used cost-effectively according to Parliament’s decisions and in compliance with laws and regulations. The NAOF’s activities also support transparent decision-making and democracy.

The NAOF audits the legality and appropriateness of the state’s financial management, monitors fiscal policy, and oversees political party and election campaign funding and the use of the transparency register.

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

Further information about the NAOF’s audit and oversight activities.


The National Audit Office is headed by the Auditor General, who is elected by Parliament for a term of six years. During the period 2022–2027, the Auditor General of the National Audit Office is Sami Yläoutinen. The Auditor General approves the audit plan and decides on the reports to be submitted to Parliament and on audit guidelines.

The National Audit Office employs about 150 people in the Audit Unit, the Monitoring and Oversight Unit, and the Shared Services Unit.

The information contained in the figure is provided in the text.

Audit unit

The Audit Unit is responsible for conducting financial audits, performance audits, and compliance audits. The Audit Unit is headed by Jaakko Eskola. The unit comprises four performance audit groups and five financial audit groups:

Performance audit:

  • Education, Environment and Natural Resources (Leena Juvonen)

  • Security and Rule of Law (Lassi Perkinen)

  • Assets and Public Administration (Teemu Kalijärvi)

  • Employment, Industries and Wellbeing (Sari Hanhinen)

Financial audit:

  • Budgetary Compliance (Sami Kummila)

  • Shared Financial Management Processes (Sebastian Seemer)

  • Government Grants (Christa Laurila)

  • State Assets (Heli Nikander)

  • State Security (Harri Myllyoja)

Monitoring and Oversight Unit

The Monitoring and Oversight Unit is responsible for the independent fiscal policy monitoring function and the fiscal policy audits conducted in connection with it. The unit is responsible for overseeing political party and election campaign funding and for the new task related to the transparency register. The unit is also responsible for processing complaints and reports on irregularities. The Monitoring and Oversight Unit is headed by Matti Okko.

The groups in the unit are:

  • Fiscal Policy Monitoring and Audit (Matti Okko)

  • Oversight and Complaints (Jonna Carlson)

Shared Services Unit

The Shared Services Unit is headed by Tuula Sandholm. Shared services include, for example, HR, financial, and information management services, tasks related to communications and national and international networks, premises and case management tasks, and shared assistant services. The services are organized in four groups:

  • HR Services (Taru Heiskala)

  • Financial Services (Jenni Leppälahti)

  • Information Management and Premises (Juhani Heimsch)

  • Communications and Networks (Jaana Beversdorf)


The NAOF has its head office in Helsinki and another office in Oulu. Contact details