Estonia 2005 ENG

The criteria used by the team for assessing the Riigikontroll present state of performance derive from the
INTOSAI Auditing Standards and, especially for the Financial Audit, the standards and guidance issued by the
International Federation of Accountants (IFAC2
). However, due to the present level of development in the
Riigikontroll other forms of so called ’best and good practice’ for the public sector have also been applied – especially
those that relate to the EU. The review was based on a combination of document review and interviews with the audit
staff at all levels as well as detailed and intensive dialogue with the Riigikontroll management. A sample of both
Financial Audit and Performance Audit planning documents, internal approval processes and reports were analysed in
order to obtain a better understanding of the quality of recent audit work.