International activities

The National Audit Office of Finland (NAOF) takes part in international activities that support its audit and oversight work, influence the international operating environment and promote the professional development of its staff. The international activities also ensure the implementation of the NAOF’s strategy and the societal impact of its activities.

Through its international activities, the NAOF aims in particular to:

• support an efficient and transparent public administration
• strengthen transparent and responsible decision-making
• develop audit methods by utilising, for example, digitalisation and artificial intelligence
• maintain Nordic and EU cooperation
• respond to topical issues, for example by supporting the activities of SAI Ukraine and developing environmental auditing.

The NAOF’s international activities include binding international responsibilities as a Supreme Audit Institution (SAI) and an Independent Fiscal Institution (IFI) and as an overseer of political party and election campaign funding and the Finnish Transparency Register. The NAOF participates in the INTOSAI, EUROSAI, ELRN and IFI networks and serves as Finland’s liaison body with the European Court of Auditors.

The NAOF’s international activities also include diverse cooperation and information exchange to develop the audit and oversight sector, the national audit and oversight activities and the central government more broadly. Many issues and phenomena are common to different countries and continents. Through cooperation, it is therefore possible to avoid duplication of work and improve operational efficiency.

International networks

The NAOF’s international activities consist mainly of cooperation carried out in the umbrella organisations of SAIs and their regional organisations, networks and working groups. In addition, the NAOF’s fiscal policy monitoring function is part of the Network of European Independent Fiscal Institutions (EU IFI). The above-mentioned and other international cooperation partners are presented in more detail below.

INTOSAI

INTOSAI (International Organisation 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’s highest decision-making bodies are the Congress, held every three years, and the Governing Board, appointed for a three-year term. The General Secretariat of INTOSAI is located at the Austrian Court of Audit. INTOSAI’s committees and working groups deal with, for example, the development of the audit sector and the international ISSAI standards.

EUROSAI

EUROSAI (European Organisation of Supreme Audit Institutions), established in 1990, is the European regional group of INTOSAI. At present, EUROSAI has 51 members: 50 European countries and the European Court of Auditors.

The organisation’s highest decision-making bodies are the Congress, held every three years, and the Governing Board, appointed for a three-year term. Expert work takes place in working groups. The General Secretariat of EUROSAI is located at the Spanish Court of Audit.

WGEA

The WGEA is INTOSAI’s Working Group on Environmental Auditing. The WGEA has more than 80 participating countries, and it is INTOSAI’s largest working group.

The NAOF chairs the WGEA for the term of 2020–2025. During the NAOF’s 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 Secretariat maintains contact with the different SAIs but also with the WGEA’s other stakeholders, such as UN programmes, the World Bank and the OECD.

The WGEA deals with various aspects of environmental policy – from water protection to biodiversity, climate change and natural resources. The working group supports the audit of environmental and climate policy by publishing audit guidelines and reports, organising training, exchanging experiences of cost-effective policy solutions and the conditions for effective auditing and by participating in the development of audit methods and standards.

In 2023–2025, the WGEA focuses on climate, biodiversity and 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.

The European Court of Auditors

The European Court of Auditors (ECA) is the EU’s independent external financial auditor. The NAOF acts as the ECA’s national liaison authority.

EU Contact Committee

The Contact Committee of the Supreme Audit Institutions of the European Union (EU CC) is a forum for cooperation between the EU’s Supreme Audit Institutions and the European Court of Auditors. The Committee’s 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.

ELRN

The European Lobbying Registrars’ Network (ELRN) is a network of European transparency and lobbying registers. The network includes authorities from 14 different regions and countries. The network aims to strengthen cooperation between oversight authorities and to contribute to the development of authority registers and oversight activities.

Nordic cooperation

The NAOF belongs to the cooperation network of the Nordic SAIs. The participants in the Nordic cooperation are Finland, Sweden, Norway, Denmark, Iceland, and the Faroe Islands. The Nordic cooperation includes the annual meeting of the Heads of SAIs, cooperation between the experts preparing the meeting, other meetings and workshops, and any parallel audits.

EU IFI

The EU IFI is the Network of European Independent Fiscal Institutions. The NAOF monitors Finland’s compliance with the provisions of the EU Stability Pact and the EU Budgetary Frameworks Directive and, in this fiscal policy monitoring role, participates in the meetings of the EU IFI.

EUNIFI

The EUNIFI, or the EU Network of Independent Fiscal Institutions, is a cooperation network of the EU countries and the European Commission. The European Commission is responsible for its programme and for convening its meetings.

OECD PBO & IFI

The OECD PBO & IFI (OECD Parliamentary Budget Officials and Independent Fiscal Institutions) is a network of IFIs and Parliamentary Budget Officials from OECD countries, convened and chaired by the OECD.

Finnish Transparency Register and the OECD

The OECD LCRO (Lobbying Commissioners, Registrars and Oversight Entities) network brings together oversight authorities and registrars of transparency registers worldwide. The cooperation network aims to strengthen international cooperation between oversight authorities and to contribute to the development of registers. It also participates in the development of OECD guidelines and international recommendations.

Other international work

In addition to cooperation within the networks described above, the NAOF’s international activities also include:

• parallel and joint audits conducted with other SAIs
• participating in peer reviews of foreign SAIs
• participating as an observer in audits carried out by the European Court of Auditors in Finland
• international financial audit tasks where the NAOF acts as an external auditor of international organisations
• cooperating with the EU, the OECD and the UN
• hosting international visits
• participating in other international cooperation, such as international activities promoting the oversight of political party and election campaign funding and the Finnish Transparency Register.