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Estonia 2015 ENG
An international team with representatives of the SAIs of the Netherlands (peer review leader), Poland and Sweden conducted a peer review of the National Audit Office of Estonia (NAOE) in 2015. The peer review’s primary objective was to assess whether the audit practice of the NAOE was consistent with international auditing standards and provided parliament with independent, objective and reliable information on government performance.
It was agreed to focus the peer review on three main questions:
1. Are the main principles of independence followed by the NAOE?
2. Is the NAOE doing the right things?
3. Is the NAOE doing things right ?