A priority area for international cooperation between supreme audit institutions is the conduct of international cooperative audits. The audits, which involve two or more SAIs, are typically aimed at evaluating cross-border joint projects, examining regional phenomena and facing the major challenges of our time. These issues require common and global action. Such topics include: the infrastructure development co-financed by member states and EU subsidies, economic and social integration programmes also cultural events, furthermore the strategic issues spanning across nations and cultures like the evaluation of the effectiveness of the measures taken towards making progress the realisation of Sustainable Development Goals; the efficiency of pandemic response; the enhancement of climate protection and environmental management; as well as the promotion of natural water treatment were also included.
There are three types of international cooperative audits: joint, parallel and coordinated. In the case of a joint audit, a joint working group set up by the participated SAIs countries carries out the audit of the selected area, a joint report is elaborated on the findings. In parallel audits, the selected area is audited in parallel in each participating country using the same methodology, however the audit working groups and the reports about the findings are separated. The coordinated audit is a hybrid type, where either a joint audit is carried out, but separate reports are produced or a parallel audit is carried out which results are presented in both a joint and in a national report.
International cooperative audits from the last two decades
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