External Audit Systems Analysis of EUROSAI TFMA Member Countries
6. Juli 2020
The Coordination Group consisting of the SAIs of Lithuania (team leader), Estonia, and Greece carried out an analysis of the existing external audit systems by comparing and grouping different models, identifying strengths, weaknesses, and opportunities to improve them. The Analysis is based on data obtained from the questionnaire conducted in 2017 and an Overview of external municipal audit models in EUROSAI TFMA which was prepared in 2018.
The research provides a comparative analysis on the roles and mandates of SAIs and other audit entities in the field of local government auditing of 26 European countries. Different countries apply various models of external audit of local governments resulting from the governance, administrative and political systems, and other factors of the country. Therefore, this analysis provides a great opportunity to group these models, identify their strengths, weaknesses, and opportunities to improve them.
It is expected that prepared comparative analysis will serve as a background to initiate positive changes in EUROSAI TFMA countries related to more effective external audit systems, promote cooperation between auditing entities and help legislators make decisions on systems improvement.
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