International cooperation
The Swedish National Audit Office engages in extensive international operations. We represent Sweden in international contexts and we also have the Riksdag’s (Parliament) assignment to conduct international development cooperation. The international work of the Swedish NAO is divided into four areas: International development cooperation; International Bilateral Relations; EU-cooperation; and Audit of international Organizations. The Swedish NAO also chairs FAS (INTOSAI Financial Audit Subcommittee) which means an active involvement in the development and maintenance of the ISSAIs (International Standards for Supreme Audit Institutions).
International development cooperation
The aim of the international development co-operation is to help build stronger audit institutions in developing countries, to enable these organizations carry out their audits in accordance with internationally accepted standards. At present the Swedish NAO is primarily an institutional cooperation partner in several bilateral projects in Africa and in South-East Europe, but we are also involved in a regional project for English-speaking SAIs in Africa (AFROSAI-E). The Riksdag has been granting the Swedish NAO funds to be used in the international development co-operation since 2004.
International bilateral relations
The Swedish NAO's bilateral contacts mainly takes place through membership in international cooperation bodies. We also have regular bilateral contacts with sister-organizations, funding organizations etc. and we regularly welcome international delegations to our office and we respond to numerous international queries each year.
International standards
The Swedish NAO chairs an international working group (INTOSAI Financial Audit Subcommittee, FAS) that develops international standards for financial audit in the public sector. A complete set of international standards for Supreme Audit Institutions (ISSAIs) was endorsed in 2010. This work has been carried out in close cooperation with the main standard setting body in the private sector.
EU-cooperation
The Swedish NAO assists the European Court of Auditors in its examination of the use of EU funds in Sweden. In addition, the Swedish NAO co-operates actively with the SAIs of the other EU member states. The main purpose of this co-operation is to exchange information and experience as regards the auditing of EU funds.
External auditor of international organizations
Sweden is a member of several international organizations and is also contributing financially to these. This is a reason for the Swedish NAO to guard Swedish interests through acting as external auditor in these organizations. The Swedish NAO and its predecessors have been external auditor of many international organizations over the years.