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 ...
  Read more »

• 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 ...
  Read more »

• 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 ...
  Read more »

• 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 ...
  Read more »

• 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 ...
  Read more »

• Performance audit

  Performance audits focus on evaluation of adherence to the three main principles of public administration, namely: economy, efficacy and resourcefulness.
  Read more »

• 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 ...
  Read more »

• 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 ...
  Read more »