National Audit Office

A national audit office is the body of economic inspection in a parliamentary country. The National Audit Office as a whole is independent in its inspection activities.

The National Audit Office provides the parliament feedback about the economic activities of the State from the aspects of both lawfulness and results. The inspection of lawfulness includes the verification of the truthfulness of the financial accounts and reports being inspected, and the assessment of the economic activities, including the lawfulness of the economic activities, and the reliability of the entire financial management, internal audit system and information technology systems. The National Audit Office inspects the results of the economic activities of the State on the basis of the tasks stated in the legal acts being inspected, the goals stated in the national programmes and development plans, and the criterion of purposefulness.

The activities of the National Audit Office are considered to be a providing of informative feedback preventing automatic reaction of applying sanctions upon discovering shortcomings and violations of law. As a rule, the suggestions of the National Audit Office have a recommending nature. If discovering a suspicion of a violation of law with criminal elements, the National Audit Office is obliged to present the relevant investigation materials to the investigative body that notifies the National Audit Office about the results of reviewing the materials.

The National Audit Office is run by the Auditor General who is appointed and removed by the Riigikogu according to the suggestion of the President of the Republic. The term of office of the Auditor General is five years.

Since the date of 08.04.2013, the Auditor General is Alar Karis.

Compiled by: National Audit Office