The National Audit Office of Finland (NAOF) audits and monitors topics that are significant for central government finances and society. The selection of audit topics is based on monitoring the operating environment and on risk analysis. We have now added 15 new topics to our audit plan.
The National Audit Office has updated its audit plan for the next few years. Auditing will continue to focus especially on reforms and changes in public-sector activities and on measures to promote economic sustainability and balanced central government finances.
“Through its audit and monitoring activities, the NAOF produces relevant and timely information for decision-makers with emphasis on the perspective of central government finances,” says Sami Yläoutinen, Auditor General of Finland. “Both the control task and supporting reforms are important in auditing.”
The new audit topics related to sustainable public finances include the planning of rail investments at special purpose companies, the so-called procedure for municipalities in crisis, the role of state-owned companies in the development of a mining and battery cluster in Finland, and the activities and risk management of the Housing Finance and Development Centre of Finland (ARA).
The production of information for the development of public administration is emphasized in three audits related to the role of government subsidies in safeguarding forest biodiversity, in the management of water resources and marine environment, and in agriculture.
As regards the different areas of an affluent society and their interconnections, the NAOF will launch two audits related to the preparation of wellbeing services counties. These audits are targeted at the rescue services reform and capacity project, and the digitalization projects related to health and social services. Another new audit topic is certain measures to promote employment, which will be developed or revamped during the government term.
Other audit topics include the Suomi.fi services, the life cycles and risks of the information systems used in the central government, the targeting of government agencies’ activities, and reporting on central government related party relationships.
The audit plan also describes the contents and targeting of the NAOF’s financial audits.
In 2022, the NAOF will also prepare for its new tasks. For the task of auditing the wellbeing services counties, we are compiling a knowledge base and an overview of the structures, financial management, and activities of the wellbeing services counties. We will also examine the IT system solutions needed for the maintenance and supervision of the transparency register.
The audit plan will be updated annually. We will begin more detailed planning of the themes now added to the plan in 2022. The audits to be completed in spring 2022 are described in the section ‘Upcoming publications’ of the VTV.fi online service.