Audit and oversight plan 2024–2027
Audit activities are based on an audit plan approved by the National Audit Office. The audit and oversight plan for 2024–2027 includes a description of the basic premises of the activities as well as of the audits and key monitoring and oversight activities to be carried out during the planning period.
Description of the operating environment
Basic premises of the activities
The National Audit Office of Finland (NAOF) is Finland’s Supreme Audit Institution of central government finances. The NAOF is an independent authority operating in affiliation with Parliament, and it decides independently on the planning and implementation of its audit and oversight activities.
The basic premise of our strategy for 2024–2030 is to focus on performing the NAOF’s main tasks effectively and efficiently. In line with our strategic purpose, we ensure sustainable management of public finances and an efficient and transparent central government.
The NAOF’s audit and oversight activities
- strengthen government’s accountability to Parliament and the public
- produce reliable and relevant audit and oversight information about topics significant to central government finances and financial management
- support efficient and lawful government.
The planning of audit topics at the NAOF is based on monitoring the audit area. This means observing the financial management of central government authorities in order to establish that they manage their finances appropriately, cost-effectively, and in compliance with the legislation. The monitoring also identifies any hidden risks and problems in the management of central government finances. The aim of the monitoring is to produce useful information on the state of the management of central government finances for the purposes of directing the NAOF’s resources and selecting audit topics. The monitoring is organised so that it covers the essential parts of the audit area as regards legality, appropriateness, and cost-effectiveness.
The audit and oversight work is based on the audit and oversight plan adopted by the NAOF. The operational independence of the NAOF refers, for example, to planning audit activities and deciding on operating practices independently.
Descriptions of the different audit types, the general objectives of audit activities, resource plans, and quality management, as well as the staff’s competence development plans are presented in the NAOF’s operational and financial plan.
Contact persons
Jaakko Eskola
Director, the Audit Unit, Authorised Public Accountant
Management
Matti Okko
Director, Monitoring and Oversight
Management
