In accordance with best practice in the international community, the supreme audit institutions lay down priority cooperation topics and areas (e.g. education and professional further training, capacity development, or peer review) as well as initiatives aimed at implementing cooperative audits with audit institutions of other countries on the basis of a common professional criteria in the framework of bilateral or multilateral agreements. Ad-hoc professional cooperation covering certain areas or those valid for a specific period of time is managed through declarations of intent. These cooperations are reviewed from time to time by SAIs, and their content and intensity are renewed in line with institutional development needs and capacities.
Over the past two decades, the State Audit Office of Hungary has established bilateral cooperation agreements with the SAIs of 18 countries in various fields, as well as signed numerous declarations of intent supporting the conduct of cooperative audits, the development of audit methodologies, and the exchange of best practices.
Bilateral agreements and areas of professional cooperation
Poland (Najwyzsza Izba Kontroli), 1990, 2002, 2020
main areas of cooperation: sharing good practices and experiences in the audit of public finance, local government and IT audits, training and training development
Sweden (Riksrevisionen), 1992-1993
main areas of cooperation: organizing seminars to share financial and performance audit methodologies
Germany (Bundesrechnungshof), 1992-1995
main areas of cooperation: organizing seminars to share audit experience and methodological good practices
Brazil (Tribunal de Contas da Uniao), 1996 / 2013 – 2018
main areas of cooperation: audit of scientific, technical, and cultural issues; exchange of experience relevant to the public funds audits
Slovak Republic (Najvyssí kontroly úrad), 1999
main areas of cooperation: exchange of professional information and experiences
Russian Federation (Schetnaya Palata), 2002
main areas of cooperation: exchange of professional information and experiences; training; parallel audit
Republic of North Macedonia (Drzaven zavod za revizija), 2004
main areas of cooperation: exchange of professional information and experiences; training; parallel audit
Ukraine (Rakhunkova Palata), 2004
main areas of cooperation: exchange of professional information and experiences; parallel audit
Estonia (Riigikontroll), 2005
main areas of cooperation: exchange of professional information and experiences; training
Albania (Kontrolli i Larte i Shtetit), 2007
main areas of cooperation: institutional capacity building; development of audit methodology; exchange of experience related to integrity
Moldova (Curtea de Conturi a Republicii Moldova), 2007
main areas of cooperation: audit of the central budget and political parties
United Kingdom (National Audit Office), 2001-2003 / 2003-2005 / 2005-2007 / 2007-2009
main areas of cooperation: development of methodology relevant to auditing the utilization of public funds; exchange of professional information and experiences; provision of expertise and professional assistance
Morocco (المجلس األعىل للحسابات), 2008
main areas of cooperation: exchange of professional information and experiences relevant to financial audit, performance audit, quality assurance, new IT tools; training; parallel audit; cooperation concerning INTOSAI-related topics
Vietnam (Kiểm toán Nhà nước nước Cộng hoà xã hội chủ nghĩa Việt Nam), 2008 / 2013 – 2019
main areas of cooperation: exchange of professional information and experiences; training; environment; fight against the corruption, educational activity
Mongolia (Монгол Улсын Үндэсний аудитын газар), 2008
main areas of cooperation: exchange of professional information and experiences; training
China, (中华人民共和国审计署) 2012
main areas of cooperation: exchange of experience relevant to audits methodology; improvement of the audit efficiency at the state-owned company
Nanjing Audit University (China, 南京审计大学) 2019
main areas of cooperation: developing teaching materials for the training of supreme audit institutions’ auditors, cooperation in the international education programme of the Nanking University of Audit