We have active international engagement in various working networks and projects, and we take part in cooperative audits in order to exchange information and learn from best practices. Since 2020, the National Audit Office of Estonia is the Chair or the EUROSAI IT Working Group (ITWG).
The Contact Committee is the cooperation forum of the Heads of EU Supreme Audit Institutions and the European Court of Auditors (ECA) where issues of common interest are discussed. Such cooperation does not only stem from a legal obligation but more from a practical need, as the institutions of EU Member States have become closely connected to each other. Managing the budget of the EU has largely become a duty of the authorities of Member States and recipient countries, which means that their role in auditing the funds of the EU is becoming increasingly important.
The National Audit Office also takes part in the special activities established under the Contact Committee related to energy, fiscal policy and the Recovery and Resilience Facility.
EUROSAI is an umbrella organization of European supreme audit institutions, bringing together 51 members who convene at the congress every three years. EUROSAI pursues its strategic goals through a range of working groups and projects.
- Since 2020, the National Audit Office of Estonia has chaired the EUROSAI Working Group on Information Technology (ITWG) and its Secretariat and therefore participates as an observer in meetings of the EUROSAI Governing Board.
- NAOE is also a member of the Steering Committee of the EUROSAI Working Group on Environmental Auditing and a member of the EUROSAI Working Group on Municipality Audit.
- In addition, the NAOE observes the work of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes.
INTOSAI is an independent, non-political and non-governmental organisation which has been established to exchange ideas and experiences between the world’s supreme audit institutions.
INTOSAI develops international auditing standards. The organisation has consultative status with the Economic and Social Council of the United Nations. The highest organ of INTOSAI is the Congress of members, which assembles once every three years. The work of the committees and working groups in the time between Congresses is organised by the Governing Board.
The National Audit Office is a member of the following working groups and committees:
- INTOSAI Working Group on Big Data
Read more - INTOSAI Working Group on Financial and Economic Stability
- INTOSAI Working Group on the Impact of Science and Technology on Auditing
- INTOSAI Working Group on Environmental Auditing, including its Steering Committee
(NAOE chaired the group in 2007-2013)
Read more - INTOSAI Working Group on Information Technology Audit
Read more - INTOSAI Capacity Building Committee
Read more - INTOSAI Subcommittee on Peer Reviews
Read more
We are known for our active work in developing e-learning courses on public sector auditing. In doing so, we have been able to leverage the knowledge and networks gained through chairing various working groups that bring together supreme audit institutions. More recently, our focus has shifted to emerging topics where methodological approaches are still evolving.
The training programme Introduction to Public Sector IT Audit developed was launched by the EUROSAI IT Working Group in 2023 and is available for self-paced and flexible learning via training.eurosai-it.org.
Since 2016, the National Audit Office, in cooperation with the University of Tartu, has developed four Massive Open Online Courses on environmental auditing:
- Introduction to Environmental Auditing in the Public Sector
- Auditing the Sustainability of Infrastructure
- Auditing Water Issues
- Auditing Waste Management
The courses are currently being updated and will be relaunched starting from autumn 2026.
