The National Audit Office’s Strategy for 2013-2020

The National Audit Office's strategy is a planning document covering the strategy period, which directs the office's audit planning and the planning of operations and finances.

The strategy contains general lines concerning the achievement of the office’s task (what our basic task is), the office’s values (how we operate), the office’s vision and strategic objectives (what we hope to achieve) and the focusing of audit, control and expert activities (where we place emphasis) as well as development focuses (in what direction we are developing activities).

The strategy has been prepared in cooperation with the office’s departments and all personnel and has been discussed in cooperation meetings. After the endorsement of the strategy by a cooperation meeting and the office’s management group, the National Audit Office has decided to approve this strategy for the period 2013–2020.

Main points in the strategy

Basic task

The National Audit Office

  • ensures Parliament’s financial power, the legality, openness and effectiveness of the state’s financial management, and the openness of election campaign and political party financing

  • verifies the implementation of the principles of the rule of law, democracy and sustainable finances in the state’s financial management and in election campaign and political party financing.

The values guiding activities are

  • responsibility

  • openness

  • objectivity

  • respect.


The Finnish state’s financial management is a model to the world.

The main strategic objectives of actyivities is to promote

  • the sustainable and effective management of the state’s finances

  • the reliability of information on the state’s finances

  • trust in the state’s financial management

The NAO promotes citizens’ and other taxpayers’ willingness to pay taxes and the functioning of Finnish democracy.

The NAO is a respected workplace in which motivated staff maintain and develop their expertise during their entire career.

The NAO accomplishes its vision and strategic objectives by conducting financial audit, compliance audit, performance audit, and fiscal policy audit and monitoring. In addition the NAO oversees election campaign and political party financing.

Strategic focuses in 2013-2020

  • The NAO will create preconditions for reforming public administration and managing cross-sectoral risks and the state’s finances as a whole. This requires flexibility and good interaction with stakeholders.

  • The NAO’s voice will be heard as an expert in the role of external auditor in state finance and state administration forums.

  • The NAO’s audits will be high quality in terms of content and  methods.

Focusing of activities

Audits will be focused according to the following principles:

  • the direct and indirect significance of the matter for the state’s finances over the short and long term

  • the significance of the matter for Parliament in exercising fiscal power and for the Government in directing and overseeing the state’s finances and administration

  • the significance of the matter for the implementation of the principles of good governance and effectiveness and for citizens’ and stakeholders’ confidence in the state’s financial management.

Risk analysis concerning the state’s finances and the economy together with the analysis of auditability and risk analyses for different types of audit and auditees help identify the most important audit topics and questions.

Strategic success factors

  • exemplary, professional and high-standard activities

  • an expert and learning organization

  • an equitable work community that values all of its members

  • a flexible attitude open to change

  • efficient cooperation and sharing of information

  • a constructive and open dialogue with auditees and other stakeholders

  • responsible, objective and clear reporting and other communications.