International cooperation
The Swedish National Audit Office represents Sweden at the international level with regard to public-sector auditing. We collaborate with peers in other countries and exchange knowledge to develop how auditing is performed around the world.
We are involved in various international organisations and groups to
- develop our audit techniques
- develop our organisations and auditors’ knowledge
- participate in discussions on topical audit issues
- exchange experience.
We develop standards for auditing
At the Swedish National Audit Office, we have chosen to adhere to the same auditing standards as other supreme audit institutions in the rest of the world. These standards are a set of voluntary rules that describe how an audit should be conducted.
We develop the standards together with peers around the world in the International Organization of Supreme Audit Institutions (INTOSAI). The Swedish National Audit Office is an active member, promoting development of the standards.
About INTOSAI
The Swedish National Audit Office is one of almost 200 members of the International Organization of Supreme Audit institutions (INTOSAI). INTOSAI is divided into seven regional organisations. The Swedish National Audit Office is a member of the European organisation – EUROSAI.
Improving auditing together
We work together with audit institutions in the Nordic countries, Europe and the rest of the world to learn from each other. This may involve different audit methods or how to audit current topics. It can also involve strategic planning, skills development, communication or other factors that improve our activities.
National audit institutions can also help each other by reviewing each other’s activities and work. For example, the Swedish National Audit Office can request a peer review by an audit institution in another country. We have chosen to undergo a peer review twice – in 2013 and 2022. These reviews gave us knowledge and advice on how we can evolve. The Swedish National Audit Office is often engaged by the audit institutions of other countries to carry out such audits.
The role of auditing for a better Europe
Within the European Union, the Contact Committee brings together the Auditors General of the Member States and the European Court of Auditors. In this Committee, the Auditors General address current EU matters and how we audit the spending of EU funds.
Together, we agree on how we view certain issues related to auditing in the EU. The Contact Committee also supports supreme audit institutions in candidate countries.
Our audit of Sweden’s spending of EU funds
The Swedish National Audit Office has the mandate to audit the Swedish central government’s management of EU funds. This audit is also conducted within the scope of our financial audit of annual reports of government agencies that manage EU funds. We may also audit usage of EU funds and Sweden’s implementation of EU decisions.
About the European Court of Auditors
The European Court of Auditors is the European Union’s own external auditor. This organisation audits the EU’s finances and compliance with regulations. Each Member State assigns one member to the European Court of Auditors. The Swedish National Audit Office has ongoing contact with the Swedish member and has the opportunity to participate when audits are performed in Sweden.
We conduct audits of international organisations
The Swedish National Audit Office also audits certain international organisations of which Sweden is a member.