National Audit Office of the Republic of Lithuania

Press Release


The EUROSAI project on the follow-up of the implementation of audit recommendations was contributed also by the Lithuanian SAI

EUROSAI (European Organisation of Supreme Audit Institutions) published the results of the project “Follow-up of the Implementation of Audit Recommendations”, the implementation of which was also contributed by the National Audit Office of Lithuania (NAOL).

The supreme audit institutions of Belgium, Spain, Lithuania, the Netherlands, and Germany set up the project group “Follow-up of the Implementation of Audit Recommendations” in 2019. Its objective was to gather information on the monitoring of the implementation of audit recommendations carried out by different EUROSAI members.

The five EUROSAI members that joined the project, including our institution, prepared a questionnaire addressing each country’s practices in monitoring the implementation of audit recommendations, the impact of the recommendations, and cooperation with national parliaments. In the scientific literature, we were looking for answers to the factors behind the successful implementation of audit recommendations and greater benefits of the audit. In the report, we present the following factors: the results of the questionnaire carried out and the practices collected during the project, which could also be beneficial to other institutions. We hope that in this report all SAIs will find ideas on how to improve the methodology and practice of monitoring the implementation of their recommendations,” says Lina Venckūnaitė-Barauskienė, Advisor at the Audit Quality Assurance Division of the Audit Development Department of the NAOL.

The project report is published in the EUROSAI database of products.

During the implementation of the project, the good practice of the NAOL was also shared with colleagues. By strengthening the impact of public audit and seeking to maximise the benefits for the public, last year, the NAOL started to link the implementation of audit recommendations with the assessment of the changes that have taken place. After the implementation of the impact assessment system, public audit reports include not only measures to implement recommendations but also the indicators to assess whether the measures implemented have achieved the intended result and produced the expected impact.

It should be noted that twice a year the NAOL submits to the Seimas a report on the implementation of the recommendations provided during the audits. In order to inform audited entities, other public sector entities and the public about the status of implementation of recommendations and the changes that have taken place upon the implementation of the recommendations, the monitoring information is published and regularly updated by open data on the website of the NAOL (in Lithuanian).


National Audit Office of the Republic of Lithuania
Pamėnkalnio str. 27, LT-01113 Vilnius