Experts of the State Audit Office share their experience with the colleagues from The Gambia


This week, the National Audit Office of The Gambia (SAI) continues its capacity building project, within the framework of which the experts of the State Audit Office of Latvia provide support in operational planning and the development and adaptation of audit procedures, as well as in the integration of international auditing standards in the institution’s daily audit work. Colleagues of NAO of The Gambia highly appreciate the opportunity to learn about international experience and the support of the State Audit Office of Latvia in order to improve the institution’s operational processes. Organized work environment, including audit methodology is an essential prerequisite for creating a high-quality work product.

In December 2020, the State Audit Office of Latvia signed a cooperation agreement with the Development Initiative (IDI) organization founded by the international association of supreme audit institutions INTOSAI, thus becoming a partner in supporting developing SAIs. Through this initiative, various SAI development programs are implemented by providing the organization of training, development of various tools and instruments for supreme audit institutions, as well as expertise and support for strengthening the capacity of SAIs in developing countries.

With the signing of this agreement, the State Audit Office of Latvia was included in the list of international donors of IDI, which provides support to SAIs of developing countries. Until now, the State Audit Office of Latvia was involved in the implementation of support measures and provided expertise based on separate calls from international organizations or developing countries’ SAIs. The cooperation agreement with IDI means that also in public sector auditing, SAI Latvia and the Republic of Latvia as a state will move from the status of a beneficiary of international support or a neutral partner to the status of a systematic provider and donor of international support.

As a member of INTOSAI, the State Audit Office of Latvia is an internationally recognized and valued competent partner in the field of external public sector auditing. The opportunity to provide professional support to other SAIs is important in the opinion of the State Audit Office of Latvia because we are aware that the development of SAIs in developing countries requires the support of international experts and colleagues, just as it was once provided to the State Audit Office of the Republic of Latvia.

The State Audit Office of Latvia plans to provide systematic support in the period until 2024, based on the INTOSAI IDI Strategic Plan for 2019-2023.

The INTOSAI is an international association of 196 supreme audit institutions, IDI is INTOSAI's platform for development and exchange of experience. IDI is funded by the Supreme Audit Institution of Norway and international donors: UK Aid, INTOSAI, Austrian Development Agency and Swedish International Development Cooperation Agency (SIDA).

International cooperation of the State Audit Office of the Republic of Latvia:

  • Holds elected positions in the governing bodies of EUROSAI , a regional organisation of the International Organization of Supreme Audit Institutions (INTOSAI), serves on the Contact Committee of the Cooperation Platform between the SAIs of the EU Member States and the European Court of Auditors, and acts as an auditor of international organisations
  • Ensures participation and professional input in the INTOSAI and EUROSAI International Working Groups and INTOSAI Financial Auditing Standards Subcommittee;
  • Provides development and support to the SAIs of other countries and offers services in the international consulting market as a professional, highly qualified and experienced consultant in the field of public sector audits.