Accountability. Transparency. Development.


The main goal of the State Audit Office was already formulated in the Law on the State Audit Office of Latvia from 1923 – “[…] to see whether the state property is handled legally, efficiently and correctly, possibly preventing wrongdoing and negligence, and “hunting” violence, which had already occurred […]”. This is the guiding principle of the State Audit Office even today. Providing taxpayers with reasonable assurance on efficient use of their resources is the right and the duty of State Audit Office; the Strategy “marks” the path for implementing this right and fulfilment of this duty.


Strategy 2018 – 2021 is a long-term policy paper, which sets out strategic goals, priorities and planned results of the State Audit Office for the next four years. The State Audit Office has set two strategic goals for this period:

  • Goal I: “The SAO is recognized by the public as the representative of its interests and by strengthening good public-sector governance, makes difference to the lives of the citizens and facilitates trust of society in public administration”. By strengthening our professional skills, expanding the scope of the audits and facilitating improvement of performance of public administration, we shall act as a professional ‘watchdog’ and adviser in the process of policy development and monitoring. Thus we shall get assurance that public interest is the main ‘driving force’ in all areas affecting lives of citizens.
  • Goal II: “The SAO acts economically, efficiently and effectively, and in a sustainable manner”. We shall consistently improve quality and effectiveness of our work, be a model organization through leading by example; we shall continue building of a professional team enabling us to become a nationally and internationally recognized public sector audit competence center.