Our working methods
International cooperation is important. Supreme audit institutions abroad are a source of inspiration and a catalyst to improve the quality of our audits. Our international activities in turn contribute to the development of other audit institutions and strengthen public financial management elsewhere in the world.
Every country has just one supreme audit institution. That is why international cooperation and peer reviews are so important to our development and quality assurance. With the aid of audit institutions from other countries, we can continue to learn, develop and innovate.
We carry out international projects because:
Better audits, with increased added value through international cooperation
- All our international audits and cooperation programmes are designed to generate added value. Many transnational challenges call for an international solution. This is particularly true in the case of our performance audits and our audits of the sustainability of public finances, public revenues and cross-border issues such as sustainability and security.
- Cooperation with strategic partners at home and abroad can range from gaining information to participating in coordinated audits. We also enter into ad hoc coalitions in order to accelerate the joint audit of urgent social issues.
Learning, developing and sharing knowledge in international professional networks, working groups and coalitions
- We are members of forums that match our international priorities and audit strategy, that have added value for us and/or within which our own specific knowledge can benefit the international community.
- We contribute to the development of the International Standards for Supreme Audit Institutions (ISSAI) and periodically check our own compliance with these professional standards.
- We maintain contacts with relevant international organisations such as the OECD and UN institutions.
Institutional strengthening of audit institutions abroad through peer-to-peer cooperation
We contribute to the institutional development of other audit institutions and to good public administration abroad. We do so if we are specifically requested to provide our expertise. Other conditions include reciprocity, the availability of appropriate capacity and cost neutrality. Wherever possible, we carry out our international activities within the context of multiyear cooperation projects.
We respect the settings in which our partner audit institutions have to operate and wherever possible we work in tandem with strategic Dutch partners such as parliament and the Ministry of Finance. We work in accordance with the International Standards for Supreme Audit Institutions (ISSAI) and apply national and international tools developed specifically for audit institutions.
Our projects take account of the UN sustainable development goals. We also aim to encourage regional cooperation.
Contributing to strong public financial management in partner countries
We want to contribute to the development of sound public administration in partner countries. In particular, we try to improve the quality of public financial management and public accountability through bilateral projects and at the request of international institutions such as the World Bank and the OECD.