The National Audit Office is an independent institution acting in the interests of the Estonian taxpayer. Its role is to investigate how the state and local authorities have spent the taxpayer’s money and what has been achieved with it.
The independence of the National Audit Office is secured by the Constitution and the National Audit Office Act. No one can order us to perform mandatory audit assignments. We decide on our own what, when and how to audit.
Based on the recommendations of the National Audit Office the Estonian Parliament (the Riigikogu) and the Government can improve the functioning of the state and use the taxpayer’s money more responsibly.
Strategy of NAOE 2024-2028
In the autumn of 2024, the Auditor General approved the new strategy of the National Audit Office for 2024–2028 in order to guide the organisation’s activities even more precisely than before and to guide the selection of audit topics, audit methods, and the use of resources. The strategy emphasises a proactive approach, the importance of follow-up activities after audits, and the implementation of shorter and more focused projects to support better decision-making.
The organisation’s core values — objectivity and independence, competence and diligence, cooperation and openness, integrity and dignity — which guide the daily work of the National Audit Office, remain unchanged in the strategy.
