Processing of reports of irregularities
The National Audit Office of Finland (NAOF) monitors irregularities in the central government and the measures taken to compensate for any damage caused to the central government.
Central government authorities and agencies, unincorporated state enterprises and state funds must report to the NAOF any irregularities in their activities that are related to the funds or assets they manage or are responsible for.
Following a report of an irregularity, the NAOF monitors the handling of the case within the central government and, if necessary, gathers additional information on the matter and speeds up its processing. The NAOF also monitors the impacts of irregularities on central government finances, the compensation for damage caused to the central government and the measures taken by public administration to prevent irregularities.
It is the NAOF’s aim that all irregularities are reported to it and that the authority submitting the report takes all necessary measures. An irregularity in the central government may be a sign that there are shortcomings in the internal control of the authority in question. The NAOF also pays attention in its audit work to ensuring that the internal control of agencies and institutions is effective and that the shortcomings are rectified.