The National Audit Office proceeds from the interests and foreign policy goals of Estonia in international communication. As a supreme audit institution of a Member State of the European Union (EU), the National Audit Office acts in the interests of both Estonian and European taxpayers. It proceeds from the legislation of Estonia and the EU as well as international audit, accounting and reporting standards (especially the standards of the International Organisation of Supreme Audit Institutions (INTOSAI)). The purpose of international cooperation, including coordinated and parallel audits, participation in working groups and training is to exchange information and experience in order to acquire and implement the best practice.
International communication of the National Audit Office occurs mostly in three cooperation areas:
- INTOSAI, which is the worldwide organisation uniting supreme audit institutions. The National Audit Office has been a member of INTOSAI since 1992;
- EUROSAI, which is the regional organisation of INTOSAI. The National Audit Office has been a member since 1993; and
- the Contact Committee of the European Court of Auditors and the heads of the supreme audit institutions of the European Union (hereinafter also the Contact Committee). The National Audit Office has been a full member since Estonia’s accession to the European Union in 2004.
In addition to these three, the National Audit Office also cooperates with the supreme audit institutions of several countries and other partners. The supreme audit institutions of the Baltic and Nordic countries and Poland have been cooperating for a long time. Cooperation contracts have also been signed with the national audit offices of Lithuania, Latvia and Hungary as well as with the Court of Accounts of Moldova and the Accounts Chamber of the Russian Federation.
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4/30/2014 2:29 PM
4/30/2014 2:29 PM