Finland 2012 ENG

The purpose of the peer review was to give an assessment on the functionality of the NAOF’s quality control system and its compliance with international standards and guidelines. Firstly whether the auditing practices and their quality controls are suitably designed and operating in accordance with current national and international professional standards and guidelines. Secondly to identify areas of strengths and make recommendations on areas in need of improvements in the light of international standards and best practices.

The peer review covered the four audit types undertaken by the NAOF; financial audit, performance audit, compliance audit and fiscal policy audit. The peer review team developed review programs based on INTOSAI standards to guide its assessments. The peer review of the functionality of the quality control system of the National Audit Office of Finland was carried out by an international team of senior representatives from three supreme audit institutions:

Norway – The Office of the Auditor General of Norway

Erna Jørgensen Lea (Review Leader)
Ingvild Gulbrandsen

Sweden – The Swedish National Audit Office

Anna Hansson
Göran Hyltander

United Kingdom – The National Audit Office

David Hughes