Audit manual
All NAOF audits are carried out following its audit manual, which defines the good audit practice to be followed in audits. The manual ensures that audits are conducted to a high standard and efficiently.
The NAOF’s audit manual is based on the international ISSAI auditing standards adopted by the International Organisation of Supreme Audit Institutions (INTOSAI). The ISSAI financial audit standards are based on the International Standards on Auditing (the ISAs).
The audit manual includes a common guideline for all audit types, guidelines for different audit types, instructions concerning the quality management system of auditing and its monitoring, and the NAOF’s code of ethics. The last-mentioned is based on the shared values of the central government, the ethical principles of public service, the rule of law laid down in the Constitution of Finland, the legislation governing the NAOF, and the ISSAI standard guiding the ethical principles.
Attachments
Learn more
The NAOF’s status and work as an independent external auditor require that audits be of high quality. Quality management ensures that audits meet the quality criteria set for them.
Audit quality management