The NAOF pursues international cooperation at the global, European and Nordic level. In addition, the NAOF cooperates bilaterally and multilaterally with other SAIs. Our international networks offer us an opportunity to share our own expertise and to increase our capabilities for the development of national audit activities.
The NAOF’s most important permanent cooperation forums are:
INTOSAI, the International Organization of Supreme Audit Institutions,
EUROSAI, the European Organisation of Supreme Audit Institutions,
the cooperation network of the Nordic SAIs.
For the term of 2020–2025, the NAOF holds the presidency of the INTOSAI WGEA (Working Group on Environmental Auditing).
Other forms of international cooperation include:
participating in INTOSAI and EUROSAI working groups,
acting as the national liaison authority of the European Court of Auditors,
participating in parallel and joint audits of SAIs,
participating in peer reviews of foreign SAIs,
accepting international financial audit tasks, in which case the NAOF acts as an external auditor of international organizations,
participating in international cooperation networks of Independent Fiscal Institutions (IFIs),
cooperation with the EU, the OECD, and the UN,
SAIs’ international data analytics network,
other international networks.
More information on the NAOF’s international cooperation
INTOSAI (International Organization of Supreme Audit Institutions), established in 1953, is the international organisation of supreme external audit institutions. At present, INTOSAI has 195 full members and five associate members. The organisation has ‘Experientia mutua omnibus prodest’ (‘Mutual experience benefits all’) as its motto.
The supreme decision-making power in the organization is vested in the Congress, which meets every three years, and the Governing Board, which is appointed for a term of three years. The General Secretariat of INTOSAI is located at the Austrian Court of Audit. Under INTOSAI, there are committees and working groups dealing with, for example, the development of the audit sector and the international ISSAI standards.
INTOSAI Working Group on Environmental Auditing (WGEA)
From 2020 to 2025, the NAOF holds the presidency of the INTOSAI WGEA (Working Group on Environmental Auditing). The WGEA has 80 participating countries, and it is INTOSAI’s largest working group. As a result of the presidency, the secretariat of this working group operates at the NAOF and is responsible for the practical issues of the working group and for implementing the work programme. The presidency of the working group offers the NAOF a strong role in the international audit community and environmental policy.
The WGEA supports the audit of environmental and climate policy by publishing audit instructions, reviews, and training materials, and by participating in the development of INTOSAI’s audit standards. The WGEA community develops audit methods and exchanges experiences between peers of cost-effective policy solutions and the prerequisites for effective auditing. Over the years, the working group has discussed various aspects of environmental policy from water protection to biodiversity, climate change, and natural resources.
EUROSAI established in 1990, is the European Organisation of Supreme Audit Institutions. At present, the organization has 51 members: the SAIs of 50 European countries and the European Court of Auditors.
The supreme decision-making power in the organization is vested in the Congress, which meets every three years, and the Governing Board, which is appointed for a term of three years. Expert work takes place in working groups. The General Secretariat of EUROSAI is located at the Spanish Court of Audit.
The NAOF acted as a member of the EUROSAI Governing Board for the period 2014–2021. In the Governing Board, the NAOF was responsible for the area of Emerging issues and forward thinking. The NAOF was responsible for monitoring and reporting on topical issues related to audit work. In spring 2020, the NAOF set up a Covid-19 project group together with the SAI of the United Kingdom and acted as its Vice President.
In cooperation with the European Court of Auditors, the NAOF also acted in 2020-2021 as the Vice President of EUROSAI’s climate finance project group operating under the theme Preparing for future risks and climate crisis: Time for audit to take a long-term view?
Contact Committee of the EU SAIs
EU CC is the Contact Committee of the Supreme Audit Institutions of the European Union. Its first meeting was held in 1960.
In addition to the meetings of the Heads of SAIs, the EU CC also comprises cooperation between the EU Liaison Officers, as well as the work of task forces and networks, including the parallel and joint audits carried out within their framework. The NAOF also acts as the national ECA liaison authority under Article 287 of the Treaty on the Functioning of the European Union.
The Nordic cooperation includes the annual meeting of the Heads of SAIs, the cooperation of the liaisons preparing the meeting, other meetings and workshops, and any parallel audits. The participants in the Nordic cooperation are Finland, Sweden, Norway, Denmark, Iceland, and the Faroe Islands.
NBP cooperation refers to the cooperation between the SAIs of the Nordic countries, the Baltic countries, and Poland, such as meetings between the Heads of SAIs and expert conferences. The main aim of these is to maintain contact and share information on regional audit issues.
The NAOF monitors compliance with the provisions of the Stability and Growth Pact of the European Union and the EU’s Budgetary Frameworks Directive. In its fiscal policy monitoring role, the NAOF participates in meetings of the international cooperation networks of Independent Fiscal Institutions (IFI).
In its fiscal policy monitoring role, the NAOF also engages in bilateral exchange of information and cooperation with the European Commission. The cooperation organizations of IFIs are the EU IFI, the EUNIFI, and the OECD PBO & IFI:
The EU IFI is the official Network of European Independent Fiscal Institutions.
The EUNIFI, the EU Network of Independent Fiscal Institutions, is the cooperation network of the EU countries and the European Commission. The European Commission is responsible for convening and programming it.
The OECD PBO & IFI (OECD Parliamentary Budget Officials and Independent Fiscal Institutions) is the network of IFIs and Parliamentary Budget Officials, which is convened and chaired by the OECD.