The National Audit Office of Estonia has three departments that are engaged in the primary activity: the Financial Audit Department, the Performance Audit Department, and the Local Authorities Audit Department. In addition to the audit departments the National Audit Office has services that support the audit departments as well as the Auditor General in the performance of their functions.
The main goals of the Financial Audit Department is to carry out or organise financial audits required for assessment of the consolidated annual report of the state and carrying out special financial audits as well as developing the financial audit methodology.
When carrying out a financial audit the department is obligated to annually assess the correctness of the statements made by the Government in its financial statements, thereby confirming whether the public funds and other assets have been properly accounted and whether they have been gathered and spent in accordance with acts and other legislation regulating financial administration. Also, financial audits help to improve the required control systems.
The Performance Audit investigates whether the use of funds by the public sector is economical, efficient and effective. A performance audit can also be defined as a process in the course of which it is investigated whether the audited institutions attend to the right thing and whether they do it properly or with the smallest costs.
A performance audit evaluates the activities of the public sector in resolving problems of the strategic level, analyses the reasons of problems in depth and suggests ideas for overcoming them. Also, the goal of performance audits is to identify the best administrative practice and contribute to spreading it.
The Local Authorities Department audits local authorities, focusing mainly on the legality of the internal control systems, financial management, financial accounting and economic transactions, trustworthiness of information technology systems, and the legality and efficiency of use of the state assets given to cities and rural municipalities, targeted assistance granted from the state budget and funds allocated for performance of state functions.
The services of the National Audit Office attend to ensuring the work of the Auditor General, legal counselling, foreign relations, communication, accounting, methodology, planning and analysing, building management, and records management, etc.
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2/1/2016 9:25 AM