The National Audit Office is an independent authority which audits central government finances, evaluates fiscal policy, and oversees election campaign and political party funding. Each year, the NAOF prepares an audit plan on the basis of its strategy.
The task of the NAOF is to:
secure Parliament’s ability to use its budgetary power,
verify the lawfulness, openness and performance of central government finances, and
guarantee the openness of election campaign and political party funding.
In addition, the duty of the NAOF is to ascertain that the principles of the rule of law, democracy and sustainable finances are implemented in central government finances and in the financing of elections and political parties.
The values steering the NAOF’s activities are:
The NAOF’s vision is to make the Finnish way of managing central government finances a model for the world.
The strategic objective of the NAOF is to promote:
sustainable and successful management of central government finances,
reliability of the information on central government finances and
trust in central government finances.
The NAOF also aims to advance citizens’ and other taxpayers’ willingness to pay taxes and the functioning of the Finnish democratic system. The NAOF is an attractive employer which supports the motivation of its personnel to maintain and develop their competencies throughout their careers.
Strategic focus areas for 2013–2020
The NAOF provides a basis for sustainable reforms in the public administration and in the management of cross-administrative risks and central government finances as a whole. This requires flexible operations and positive interaction with stakeholder groups.
The NAOF publishes its opinions as the external auditor of central government finances on various platforms discussing matters relating to state finances and central government.
The NAOF designs the scope and methods of its audits according to the highest standards.
The NAOF steers its audit activities through its guiding principles, which are:
direct and indirect significance of the matter in the short and long term;
significance of the matter for Parliament in the execution of its fiscal power and for the Government in the control and supervision of central government finances and governance;
significance of the matter for realisation of the principles of good governance and efficiency, as well as trust of citizens and stakeholders in central government finances.
The risk analysis of central government finances and the national economy and the related auditability analysis, as well as audit type- and audit entity-specific risk analyses help to identify the most important audit topics and issues.
The strategy is revised in 2018.