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04/12/2019   International experts: National Audit Office’s performance complies with the International Standards for Supreme Audit Institutions

The National Audit Office - Supreme Audit Institution of Lithuania - in all material aspects complies with the applicable International Standards of Supreme Audit Institutions, whereas its business processes, procedures and auditing practices contribute to achieving the organisation’s statutory goals and strategic objectives. Such opinion was submitted by the independent peer review team led by the European Court of Auditors in the sitting of the Committee on Audit of the Seimas of the Republic of Lithuania.

2019 peer review of the National Audit Office conducted by expert team from the European Court of Auditors, the National Audit Office of the United Kingdom and the Supreme Audit Office of Poland assessed the extent to which the NAOL’s performance and audit work comply with the International Standards of Supreme Audit Institutions and best practices as well as the extent to which the audit quality assurance system is effective. The review included detailed examination of the selected performance and financial audits.

The reviewers identified examples of good practice applied by the NAOL including audit planning on the basis of cost-benefit analysis, audit documentation system and audit communication policy. However, the review team noted the need to strengthen the functional, operational and organisational independence of the Supreme Audit Institution, which is currently limited by the Law on Civil Service.

“I welcome the positive peer review opinion on the performance of our institution. It is already the fourth peer review within the last 19 years conducted at our own initiative. I am pleased that currently a new draft Law on National Audit Office is prepared that will lay down the peer review of the institution as a statutory requirement. Without the new law in place some of the peer review recommendations would fail to be properly implemented. In addition, only a few know that the National Audit Office is among the three audit institutions in the European Union that receive the lowest financing”, says the Auditor General Arūnas Dulkys.

Secretary-General of the European Court of Auditors Eduardo Ruiz García who lead the peer review team highlighted the significance of independence of the National Audit Office.

“An independent Auditor General is a must to achieve sustainable development goal-16 of United Nations Agenda 2030 and build an effective and inclusive institution for the benefits of the citizens”, – says the Secretary-General Eduardo Ruiz García.

The peer review team also looked specifically at the extent to which the recommendations of the previous peer review of 2014 had been implemented. The report noted that since the previous peer review the NAOL has improved its management and enhanced the quality of its audits.

In order to obtain more objective information, the peer review team also interviewed representatives of the Seimas, Constitutional Court, and the Government; they also met with the management and staff of the National Audit Office and media representatives.

External reviews of supreme audit institutions help to ensure that their audits are of good quality, compliant with established international practices whereas their opinions and recommendations contribute to the progress of institution’s performance and improvement of audit process.

On Tuesday the peer review report was presented at the National Audit Office.

2019 Peer review of the National Audit Office of Lithuania


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Last updated on 19 December 2019

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