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Recent Developments, National Audit Office of Finland
Administrative Advisor Sami Vuorinen4 Sep 2008, Druskininkai, Lithuania
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Cooperation with the Audit Committee of the Parliament
The Audit Committee of the Finnish Parliament was founded 1 July 2007.
One of the most important tasks of the Committee is to give opinions on the audit information given to the parliament by the NAO.
A constructive cooperation has grown rapidly between the Audit Committee and the NAO.
The key measure of cooperation is regular transfer of information.
The Audit Committee is expecting from the NAO real time reporting of the most essential audit information.
The work of the NAOF is now more clearly linked to the Parliament’s financial power and control. Also the value of the NAO’s work in social discussion and decision-making has been strengthened.
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Special Report on Auditing the State’s Financial Statement
NAO gives the parliament two special reports annually
a report on auditing the state’s financial statement and a report on NAO activities
The report on auditing the state’s financial statement concerning the year 2007 was first time given already on May (26 May 2008).
Also the content of the report was significantly developed.
The main conclusion was that the parliament does not receive enough information on effectiveness of the grants in state budget.
The first advanced report was received favourably and it led on to several declarations introduced by the parliament.
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Some Internal Ambitions
Auditing the Finnish Fiscal Policy
Auditing the Guidance System of State
Aim to guarantee and increase the effectiveness of the audit information
Redraw the definitions of policies of personnel and IT
Developing the internal leadership and management system
Knowledge management
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Development of Performance Audit
New Performance Audit Manual
The manual consists the auditing process (definition of task, focusing of audits, preliminary study, producing audit evidence, reporting, follow-up). The quality assurance has been built in the performance audit process.
Development of Risk Analysis Model of Performance Audit
The aim is to develop the follow up of administrative branches to be more integrated part of risk analysis tool and audit planning.
New Audit Group of Performance Audit
The aim is to downsize the audit groups and reduce the number of auditors in subordination of one audit director.
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Development of Financial Audit
Guidelines and methods of Financial Audit
There is a need for new audit guidelines and methods due to expanded electronic administration and decentralising. For example paperless accounting and recently founded administrative service centrals have caused some new demands for the Financial Audit.
Certifying the cost calculation system
Financial Audit is ahead of new audit product - Certifying the cost calculation system.
Information on the whole budget economy
Financial Audit produces the audit information on the whole budgetary economy. The information is presented in several separate audit reports. The aim is to exploit the information more effectively, for example by reporting the relevant information directly to the parliament.
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Recent Performance Audit Reports
168/2008 The state's cash management
Details: Principal Performance Auditor Mr. Marko Männikkö, [email protected]
161/2008 The development and use of identification services in public administration
Details: Principal Performance Auditor Mr. Tomi Voutilainen, [email protected]
158/2008 The implementation of regional Information Society projects
Details: Principal Performance Auditor Mr. Tomi Voutilainen, [email protected]
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The Performance Audit Reports since the last BNP-meeting
168/2008 The state's cash management
167/2008 Guaranteed access to treatment
166/2008 Parallel audit of the SAIs of the EU on the Performance of the Structural Funds programmes in the area of employment
164/2008 The National Emergency Supply Agency
163/2008 Abuses in state administration
162/2008 Metsähallitus - as a state enterprise and as a manager of nature conservation under the Ministry of the Environment
161/2008 The development and use of identification services in public administration
160/2008 Projects conducted with health promotion funds
159/2008 Maintaining rail infrastructure
158/2008 The implementation of regional Information Society projects
157/2007 R&D evaluation activities
156/2007 The functioning of consumer administration
155/2007 Developing fisheries
154/2007 The state as a promoter of exploration and mining
153/2007 The effects of an experiment exempting employers from social security contributions
152/2007 The implementation of the Regional Centre Programme in 2004-2006
151/2007 The procurement of expert financial services
150/2007 The state of performance management - On the basis of audit observations made by the National Audit Office in 2002-2006
149/2007 Performance reporting to Parliament in the Ministry for Foreign Affairs' administrative sector
148/2007 Performance reporting to Parliament in the Ministry of Transport and Communications' administrative sector
147/2007 Project funding as a steering instrument
