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.

The NAOF audits the management of central government finances and assets, monitors fiscal policy, and oversees political party and election campaign funding. The NAOF’s operations aim to ensure that state funds are used cost-effectively in accordance with Parliament’s decisions and the law. The NAOF also ensures that fiscal policy is on a sustainable basis.

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 monitoring activities.


The Auditor General of the NAOF for 2022–2027 is Sami Yläoutinen. The audit and monitoring activities are managed in four impact areas:

  • Sustainable General Government Finances

  • Sustainable Governance and Public Administration

  • A Safe, Healthy and Affluent Society

  • Information Governance

In addition, the NAOF is managed in competence centres and in the responsibility area Administration and Resources.

Impact areas

In the impact area Sustainable General Government Finances, we examine public finances and the state’s financial planning and management. We monitor fiscal policy to ensure that it and its preparation comply with the rules. We also audit the management of central government assets, liabilities, investments, and financial risks. The impact area is headed by Matti Okko.

In the impact area Sustainable Governance and Public Administration, the NAOF produces information to support the development of public administration and to ensure the quality of legislation. The NAOF promotes the incorporation of sustainable development in the state’s financial management. Information is needed to support administrative and structural reforms. Reliable information is also required for the efforts to unify and streamline general government and for the expansion of experimental culture. The impact area is headed by Tuula Varis.

In the impact area A Safe, Healthy and A Safe, Healthy and Affluent Society, we examine the prerequisites of wellbeing and sustainable growth. We assess the social security benefits, the effectiveness of health and social services, the efficiency of the management of employment, and the support provided to entrepreneurs. In addition, we examine the opportunities provided by continuous learning, sustainable research, development and innovation, and comprehensive security in society. The impact area is headed by Anna-Liisa Pasanen.

The themes of the impact area Information Governance permeate the entire central government and central government finances: development of the State Group information, central government’s internal control and risk management, and compliance with the budget. The themes of the area also include common information flows in the management of central government finances, reliability of information, and development of the cost-effectiveness of production. The oversight of election campaign and political party funding, in turn, promotes the transparency of political funding. The impact area is headed by Jaakko Eskola.

Competence centres

The NAOF has about 150 employees, who have been placed in four competence centres:

The competence centres are responsible for the development of the employees’ competence.

Administration and Resources

The Administration and Resources area is headed by Tuula Sandholm. The area includes five teams:


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

Read more

NAOF management

Laki valtiontalouden tarkastusvirastosta (in Finnish) (Opens in a new tab)

Complaints and reports on abuse

Parliament (Opens in a new tab)

Open data pages of Parliament (in Finnish)