Representatives of the State Audit Office responsible for the scope of the Ministry of Defence participate in the co-operation of the International Board of Auditors for NATO and national supreme audit institutions.
Such a format of co-operation on security and defence issues of the European Union is valuable for the perfection of auditing by the State Audit Office, as one of the tasks of the State Audit Office's audits is to gain assurance on the prudent and efficient use of state budget funds allocated for Latvia’s defence. The experience of the colleagues from the European Union allows us comparing, assessing, and gaining new insights into the audit work of the State Audit Office in this area in the European context.
Discussions at the international level on the relevant issues of defence audits have made a significant contribution to auditing, and we have gained confidence that we keep pace with the understanding of NATO member states and NATO auditors about priorities and challenges, as well as apply a common audit methodology.
We can definitely state that the audits performed by the State Audit Office in the area of defence address the most relevant defence issues at the level of the European Union and NATO, for example, on the assessment of the funds spent for the implementation of military capabilities, etc.
The framework for cooperation between the International Board of Auditors for NATO and national Supreme Audit Institutions is particularly useful because majority of the reports drafted by the State Audit Office and Supreme Audit Institutions of member states are not publicly available due to the specific nature of the military industry. Hence, this cooperation enables the member states to exchange their experiences to discuss best practices and approaches in defence auditing.
The International Board of Auditors for NATO (IBAN) is the independent, external audit body of NATO. Its main mandate is to provide the NATO member countries with assurance that common funds have been correctly and properly used. The NATO Board of Auditors prepares an annual report on its activities, which is presented and discussed at a meeting organized by the Independent Board of Auditors for NATO, which members of the Competent National Audit Body for NATO (CNAB) also attend, including representatives of the State Audit Office. At the same time, they also discuss the conclusions of NATO auditors in performance audits at the meetings.