The State Audit Office

Table of Contents

  • The Role of The State Audit Office

    Pursuant to the Constitution of the Republic of Estonia and the State Audit Office Act, the State Audit Office is, in its activities, an independent ...
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  • Competence to audit

    The limits of competence of the State Audit Office or, in other words, the circle of agencies which the office is competent to audit, has ...
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  • Strategic choices

    The State Audit Office Act asserts that the State Audit Office must not be appointed mandatory duties in auditing. The State Audit Office is independent ...
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  • Financial audit

    The objective of financial audits is to guarantee accurate and exhaustive financial reporting, resulting in improved financial management of the whole public sector and providing ...
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  • Audit of operational risks

    The aim of auditing operational risks is to evaluate the efficacy of control systems implemented in state agencies to minimise the risks involved in the ...
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  • Performance audit

    Performance audits focus on evaluation of adherence to the three main principles of public administration, namely: economy, efficacy and resourcefulness.
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  • Auditing Relations with the Parliament

    Based on historical, cultural and political reasons, the relationship between the state and the state audit authority is different in every country. In some countries ...
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  • Auditing Relations with the Government

    The work of the State Audit Office has the closest connection to the activities of the Government. When auditing a report, activity or issue, one ...
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