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Estonia 1999 (Backgroundpaper) ENG
In November 1998 the Auditor General of the SAO (State Audit Office of Estonia) asked SIGMA (Support for Improvement in Governance and Management in Central and Eastern European Countries ) to carry out an assessment of how the SAO functions today and in the light of a future accession of Estonia to the EU. The assessment findings are intended to be used as a vital component in designing the future role and mandate of the SAO and in developing its audit methods and practices.
In discussions with Estonian officials, parliamentarians and others with good and welldeveloped insights into public administration, seven main areas were identified as currently being of key and crucial importance for the SAO. These areas are:
- the management and organisation of the SAO;
- the legal framework of the SAO;
- audit methodology, standards and manuals;
- planning and quality control;
- new types and areas for audit;
- making use of audit findings; and
This background paper is the basis for the Peer Review report, in which the main findings of the Peer Review mission are summarised and presented together with some recommendations for further consideration and action by the SAO.
Peer Review Team
- Ms Nanna Henning of the Danish Audit Office,
- Dr Detlev Sparberg of the German Court of Audit,
- Mr Hans Cornet of the Dutch Court of Audit
They worked closely on the assignment with Mr. Nick Treen, Principal Administrator at SIGMA and Mr. Kjell Larsson, Senior Counsellor at SIGMA.