Organisation and management

The National Audit Office of Finland (NAOF) acts as an independent authority in affiliation with Parliament. The NAOF employs approximately 150 people in the Audit Unit, the Monitoring and Oversight Unit and the Shared Services Unit.

The NAOF is headed by the Auditor General, who is elected by Parliament for a term of six years. During the period 2022–2027, the Auditor General of the National Audit Office is Sami Yläoutinen. The Auditor General approves the NAOF’s audit and oversight plan and decides on the reports submitted to Parliament as well as on audit manuals.

The NAOF’s rules of procedure contain provisions on the NAOF’s organisation, management, units and their tasks, on audit and oversight guidelines and other matters concerning the NAOF’s activities.

Audit Unit

The Audit Unit is responsible for conducting financial audits, performance audits and compliance audits. The Director of the Audit Unit is Jaakko Eskola. The unit comprises four performance audit groups and five financial audit groups.

Performance audit groups:

• Education, Environment and Natural Resources; Group Manager Leena Juvonen
• Security and Rule of Law; Group Manager Lassi Perkinen
• Assets and Public Administration; Group Manager Teemu Kalijärvi
• Employment, Industries and Wellbeing; Group Manager Sari Hanhinen.

Financial audit groups:

• Budgetary Compliance; Group Manager Sami Kummila
• Shared Financial Management Processes; Group Manager Sebastian Seemer
• Government Grants; Group Manager Christa Laurila
• State Assets; Group Manager Tea Grönlund
• State Security; Group Manager Harri Myllyoja.

Monitoring and Oversight Unit

The Monitoring and Oversight Unit is responsible for independent fiscal policy monitoring, fiscal policy audit, the oversight of political party and election campaign funding, the oversight of the Finnish Transparency Register and the processing of complaints and reports on irregularities. The Director of the Monitoring and Oversight Unit is Matti Okko.

The Monitoring and Oversight Unit comprises two groups:

• Fiscal Policy Monitoring and Audit; Group Manager Matti Okko
• Oversight and Complaints; Group Manager Jonna Toivoniemi.

Shared Services Unit

Shared services include HR, financial and information management services, tasks related to communications and national and international networks, premises and case management tasks and shared assistant services. The Director of the Shared Services Unit is Tuula Sandholm.

The Shared Services Unit comprises four groups:

• HR Services; Group Manager Taru Heiskala
• Financial Services; Group Manager Jenni Leppälahti
• Information Management and Premises; Group Manager Juhani Heimsch
• Communications and Networks; Group Manager Jaana Beversdorf.