The Court of Audit wants to help improve the learning ability of the public sector.
We seek to learn from other supreme audit institutions, but we
also enjoy sharing our experience with others. This is demonstrated
by our membership of international organisations and our
participation in international working groups and institutional
strengthening projects with other audit institutions. The Court of
Audit is dedicated to assisting other audit institutions and
relevant organisations abroad. Depending on the needs of our
counterpart, we provide assistance in order to promote public
accountability and increase the transparency of government
By complying with international standards for supreme audit
institutions and remaining abreast of the latest developments in
our profession, our ambition is to further enhance the quality of
our day-to-day activities and our recommendations.
Knowledge sharing methodology
The Court of Audit has developed a methodology for knowledge
sharing that enables other audit institutions to increase their
effectiveness, both internally and externally. The hallmarks of
this methodology are:
- We base our relationship with foreign counterparts on trust,
both at management level and at auditor level. We do not look upon
the auditors primarily as pupils/students, but rather as peers. We
think joint activities and learning are most effective when they
are based on equality and mutual respect.
- Our capacity building is demand driven: we tailor our work to
fit the recipient's abilities and needs. Experience has taught
us that the audit profession is relatively uniform and auditors
speak the same language throughout the world. Yet there are
differences in the audit approach and the methods used by audit
institutions. The differences are not only culturally determined
but are also due to the constitutional position of the institution
- We create a safe learning environment and aim to strengthen the
auditors' self-confidence. Errors can be made, as long as
lessons are learnt from them.
- We believe in learning by coaching. We want auditors to realise
that performance auditing constantly calls for independent thought.
It also requires practical and operational choices that manuals
cannot always foresee. Our approach allows auditors to depart from
the manual where necessary and justifiable.
- Our approach is to develop self-aware ambassadors who pass on
the knowledge they gain both inside and outside their own
organisations. We recognise the importance of strengthening
self-confidence and improving presentation skills.
- We think auditing should culminate in meaningful
recommendations. To this end, we encourage auditors to explain why
policy is not efficient or effective. We place special emphasis on
the impact of audits and audit findings. We use a variety of
channels to communicate the audit message to relevant target