On Friday, 29 April 2022, the State Audit Office organised an introductory meeting of the European Organization of Supreme Audit Institutions (EUROSAI) on the development of cooperation practices of Supreme Audit Institutions (SAIs) with civil society.
“Representatives of civil society are one of the key cooperation and development partners of the State Audit Office. Their views are heard and taken into account at all stages of auditing, from planning to the conclusion of an audit. However, the level of involvement of civil society in the work of SAIs varies across Europe; therefore, further development of cooperation mechanisms is essential. Our project team aims to jointly identify existing best practices and develop new and innovative mechanisms to further strengthen cooperation while identifying risks and factors - what determines the format of this cooperation and the level of involvement of civil society? To facilitate public confidence in the work of SAIs, the latter must be open to the processes of civil society participation and respond appropriately to their expectations and demands,” indicated Silvija Nora Kalniņš, Head of the Strategy and Development Division of the State Audit Office.
The State Audit Office is currently a Member of the EUROSAI Governing Board, and one of the current priority goals is to manage and implement the project “Strengthening the Capacity of Supreme Audit Institutions in Cooperation with Civil Society”.
This project aims to explore the benefits and risks of civil society involvement in auditing and improve the mechanisms for civil society involvement in all stages of auditing such as planning, management, reporting and follow-up. To promote sound practice of cooperating with civil society, it is planned that a framework will be developed at the end of the project that focuses exactly on the specifics and context of Europe and European SAIs.
Representatives of 20 European SAIs attended the meeting.
EUROSAI is an international organisation that currently brings together the SAIs of 51 European countries and the European Court of Auditors. The State Audit Office has been a full-fledged member of EUROSAI since 1995 and was elected to the EUROSAI Governing Board for a six-year term in 2017. Since 2021, the State Audit Office has been responsible for EUROSAI’s cooperation with external organisations.
International cooperation of the State Audit Office of the Republic of Latvia:
The State Audit Office is an important member of the international auditing community and provides support in public sector audits by training SAIs of other countries, implementing the mandate of the Member of EUROSAI Governing Board, and being representative in the OECD Audit Committee, participating in INTOSAI and Contact Committee cooperation formats. In the international arena, the State Audit Office targets its activities in five directions:
- Apply for/ hold elected positions in governing bodies of the international organisation of SAIs, INTOSAI and its regional organisation, EUROSAI, and participate in the cooperation platform of the SAIs of the Member States of the European Union and the European Court of Auditors - the Contact Committee;
- Acting as an auditor of international organisations;
- Ensuring participation in and professional contribution to the work of INTOSAI and EUROSAI international working groups and the ones of the Contact Committee, strengthening the capacity of the State Audit Office, using the knowledge and experience gained in international cooperation;
- Providing development and other support to SAIs of other countries and offering international consulting services as a professional, highly qualified, and experienced consultant in public sector auditing, and
- Publishing the SAO’s opinions at international events and in the media.