International networks

The National Audit Office has extensive international networks. We have active cooperation with the Supreme Audit Institutions (SAIs) of the Nordic countries, the EU countries, and also other countries. Our international networks provide us with an opportunity to share our own expertise, learn from the practices of other SAIs, develop our own expertise and get ideas for the development of the national audit activities.

The NAOF’s most important permanent cooperation forums are:

  • INTOSAI (International Organisation of Supreme Audit Institutions)

  • EUROSAI (European Organisation of Supreme Audit Institutions), the European regional group of INTOSAI

  • Contact Committee of the heads of Supreme Audit Institutions of the European Union Member States and the European Court of Auditors (ECA)

  • the cooperation network of the Nordic SAIs.

For the term of 2020–2025, the NAOF chairs the INTOSAI WGEA (Working Group on Environmental Auditing).

Other forms of international activities include, for example:

  • participating in INTOSAI and EUROSAI working groups and networks

  • 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

  • participating as an observer in audits carried out by the European Court of Auditors in Finland

  • accepting international financial audit tasks, in which case the NAOF acts as an external auditor of international organisations

  • participating in international cooperation networks of Independent Fiscal Institutions (IFIs)

  • cooperating with the EU, the OECD, and the UN

  • receiving international visitors

  • participating in other international cooperation and networks, such as international activities promoting the oversight of political party and election campaign funding and the Finnish Transparency Register.

More information on the NAOF’s international cooperation

INTOSAI

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)

The NAOF chairs the INTOSAI WGEA (Working Group on Environmental Auditing) from 2020 to 2025. The WGEA has more than 80 participating countries, and it is INTOSAI’s largest working group. As a result of the chairmanship, the Secretariat of this working group operates at the NAOF. The Secretariat is responsible for practical issues of the working group and for coordinating the implementation of the work programme. The chairmanship of the working group gives 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 and reviews, by organizing training, and by participating in the development of INTOSAI’s audit standards. The Secretariat maintains contact with its stakeholders, such as UN programmes, the World Bank and the OECD. The WGEA community develops audit methods and exchanges experiences 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.

In 2023–2025, the WGEA will focus on two thematic hubs: 1) climate and biodiversity, and 2) the green economy. The projects deal with the interlinkages between climate and biodiversity, fiscal policy tools, environmental and natural resource accounting, and sustainability reporting. The WGEA also supports two global parallel audits on climate change adaptation and the development of climate policy evaluation.

EUROSAI

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.

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.

Nordic cooperation

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

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.

IFI cooperation

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.