The purpose of the peer review was to assess whether the audit planning process of the National Audit Office of Estonia complies with international standards and to identify possible areas for improvement. The review covered the planning of financial audits as well as performance and compliance audits.
According to the expert team, the National Audit Office of Estonia generally plans its audits in accordance with international standards. The reviewers also identified areas where the process could be further developed. Their recommendations mainly concern improving the consistency of documentation, clarifying guidance, and strengthening quality control and methodological support.
The peer review was carried out from September 2025 to April 2026 under an agreement between the National Audit Offices of Estonia, Sweden and Finland. The Swedish National Audit Office led the assessment of financial audit and the work of the peer review team as a whole. The National Audit Office of Finland led the assessment of the planning of performance and compliance audits.
The National Audit Office of Estonia regards peer review as an important development tool, providing an independent external perspective on the organisation’s work processes and supporting their continuous improvement. The recommendations made during the review will be used in the further development of the audit planning process.
