The Court of Audit wants to help improve the learning ability of the public sector.
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.
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 believes it is one of its task to assist other audit
institutions and relevant organisations abroad in order to promote
public accountability and increase the transparency of government
action. We do this by, for example, holding training courses in
performance auditing in which we focus on observing the audit
subject, engaging specialists and key figures and consulting
experts in the field.
The Court of Audit has developed a methodology that enables
other audit institutions to increase their effectiveness, both
internally and externally. The hallmarks of this methodology
- 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 believing 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