From 4 to 6 November 2025, representatives of the State Audit Office of Latvia, namely, Council Member Ilze Bādere and Head of the First Sector of the Financial Audit Department Dzintra Tripane, visited the capital of Azerbaijan, Baku, to share Latvia’s experience in financial audits and budget monitoring. During the visit, the experts spoke about integrating the concept of budget audits into compliance and performance audits, monitoring the implementation of recommendations, and cooperation with stakeholders.
The visit took place at the invitation of the Supreme Audit Institution (SAI) of Azerbaijan, and its aim was to share practical experience in issues related to state budget audits. During the meeting, the budget adoption process in Latvia, financial accounting and audit stages, as well as the State Audit Office’s approach to budget assessment in various types of audits were discussed. The challenges of financial auditing, implemented reforms, and future development directions were also discussed. Around 40 auditors of the SAI Azerbaijan participated in the training.
“Although both of our institutions work in accordance with internationally recognized standards for public sector auditing, the exchange of experience on practical aspects of public sector auditing always provides new and valuable ideas. Colleagues particularly appreciated our approach to explaining audit results that it helps the public understand our work and promotes changes in the public sector in the interests of society,” emphasised Ms Ilze Bādere, Council Member of the State Audit Office of Latvia.
The SAI Azerbaijan appreciated highly the professional support of its Latvian colleagues and expressed its desire to continue cooperation by inviting representatives of the State Audit Office of Latvia to visit Baku again in 2026 to sign a new memorandum of cooperation.
The State Audit Office of Latvia and the SAI Azerbaijan have been cooperating since 2010. In 2022, an Azerbaijani delegation visited Riga to explore the implementation of ISSAI standards, monitoring of recommendations, auditor training and cooperation with stakeholders. Cooperation will also continue within the framework of remote conferences, international workshops and training.
About the State Audit Office of Latvia
The State Audit Office of the Republic of Latvia is an independent, collegial supreme audit institution. The purpose of its activity is to find out whether the actions with the financial means and property of a public entity are legal, correct, useful and in line with public interests, as well as to provide recommendations for the elimination of discovered irregularities. The State Audit Office conducts audits in accordance with International Standards of Supreme Audit Institutions of the International Organization of Supreme Audit Institutions INTOSAI (ISSAI), whose recognition in Latvia is determined by the Auditor General. Upon discovering deficiencies, the State Audit Office of Latvia provides recommendations for their elimination, but it informs law enforcement authorities about potential infringements of the law.