The National Audit Office of Finland

The National Audit Office of Finland (NAOF) is Finland's supreme external audit institution, which audits central government finances, supervises fiscal policy and oversees the financing of election campaigns and political parties. By conducting independent audits, NAOF ensures that state funds are used in a reasonable manner in accordance with the law and Parliament's decisions and that the fiscal policy is on a sustainable basis. NAOF's vision is to make the Finnish way of managing central government finances a model for the rest of the world.

The National Audit Office has about 140 staff members and most of them hold an academic degree. Most of the staff members involved in auditing hold an academic degree in economics and business administration, in political or administrative sciences or in law. Some of the staff members are also researchers by training.
The National Audit Office conducts financial audits, compliance audits, performance audits and fiscal policy audits. 

Most of its staff members are involved in auditing work. NAOF also employs experts in its Communications, Management Support and Administrative Services.  
The Financial Audit and Compliance Audit Department is responsible for external financial audits on central government and its operating units and a number of state funds. The department also conducts compliance audits, in which the aim is to determine whether central government finances are in compliance with the law and the budget, and oversees the financing of political parties and election campaigns.

The Performance Audit and Fiscal Policy Audit Department audits the appropriateness of central government finances and the reliability of the knowledge base of the fiscal policy and the achievement of the targets set out for it. In performance audits, the focus is on the assessment of the achievement and prerequisites of the social policy objectives set by Parliament. The purpose of the fiscal policy audits is also to check that the information concerning the central government's financial position is true and fair.

The National Audit Office supervises fiscal policy and oversees the financing of election campaigns and political parties. As part of its fiscal policy supervision task, NAOF monitors the planning and implementation of the multi-annual plans for central government finances, the reliability of macro forecasts and compliance with the Stability and Growth Pact. As part of its task to oversee the financing of election campaigns and political parties, the National Audit Office receives and publishes documents laid down in the Act on Political Parties and the Election Financing Act and ensures that disclosures are submitted by all those obliged to do so under the two acts.

The National Audit Office provides flexible working hours, a chance to do telework, meal benefits and employer-subsidised commuter tickets. There is also a gym in NAOF's premises. It is equipped with the latest exercise equipment and can be used by all staff members.

The National Audit Office encourages its staff members for professional self-development and provides them with opportunities for training and self-development as part of their work. 

The terms and conditions of the employment relationships at NAOF are in accordance with the Act on Parliamentary Civil Servants.

Sini Salmi works as an auditor in the field of fiscal policy audit and evaluation at the National Audit office of Finland.
Published 2014-10-31 at 10:10, updated 2018-06-21 at 10:37

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The National Audit Office has its head office in Helsinki and it also has offices in Turku and Oulu.

Contact information

Helsinki (headquarters)
Porkkalankatu 1
00180 Helsinki

Parliament's switchboard: +358 9 4321

Itsenäisyydenaukio 2
20801 Turku
Tel: +358 2 233 8961

Linnankatu 7
90100 Oulu
Tel: +358 71 87 60361

Twitter: @VTV_fi