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 )....
The primary objective of the peer review was to assess whether the performance auditing practice of the INAO provides Parliament with independent, objective and reliable information on government performance. The main focus of the peer review was to contribute to the...
