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EUROSAI

EUROSAI, the European Organisation of Supreme Audit Institutions - which is one of the regional working groups of the International Organisation of Supreme Audit Institutions (INTOSAI) - was set up in 1990 in Madrid. The organisation is currently grouping together 50 Supreme Audit Institutions on the European continent. Hungary was among the founding countries and plays an active role in its activities.

EUROSAI undertakes its activity through the Congress, the Governing Board and the Secretariat, which are its main organs. The supreme body of EUROSAI is the Congress composed of all members of the organisation that meets every three years. The Congress discusses and elaborates predefined professional topics. Upon the request of the President of the Polish SAI hosting the VII EUROSAI Congress (Kraków, 2-5 June 2008), the President of the State Audit Office of Hungary (SAO) took on the duty to chair one of the themes of the Congress ('Establishing an Audit Quality Management System within a Supreme Audit Institution'). Besides SAO colleagues, representatives of the assisting SAIs (i.e. the SAIs of Denmark, Malta, Russian Federation and the European Court of Auditors) also participated in the elaboration of the referred theme. After the Congress, a working group consisting of the aforementioned SAIs and the SAI of Poland received mandate for the elaboration of a good practices guide aiming to improve quality management. Their mandate was completed in 2010 and the good practices guide was approved by the EUROSAI Governing Board at its meeting in November 2010.

There are several committees and working groups operating within the framework of EUROSAI to promote the implementation of the objectives of the organisations.

The goal of the EUROSAI Working Group on Environmental Auditing - coordinated by the Office of the Auditor General of Norway - is to promote the involvement of SAIs in international environmental audits in Europe, to foster the exchange of experiences in this field through the organisation of seminars and consultations, and to conduct parallel and joint audits on selected environmental issues. The SAO has been actively participating in the Working Group as full member since November 2002.

The aim of the EUROSAI IT Working Group - chaired by the Swiss Federal Audit Office - is to facilitate the sharing of expertise and experiences between SAIs and to encourage the implementation of joint activities in the field of information technology. The SAO has been a member of this group since May 2002.

The main objectives of setting up the EUROSAI Training Committee were to create homepages within the EUROSAI website related to training issues, to prepare and organise appropriate training events, courses or seminars under the umbrella of EUROSAI, to establish efficient contacts with other institutions dealing with training, such as IDI (INTOSAI Development Initiative), as well as INTOSAI regional organisations, and finally to report each year on its activities to the Governing Board. The SAO took part as observer in the activities of the Training Committee between 2000-2006. Following the 2006 Governing Board meeting in Reykjavik, the SAO has become a full member of the committee.

The Training Committee elaborates and implements a complex training programme every year. In cooperation with the UK National Audit Office, the SAO organised a training event dealing with performance audit issues in Budapest in September 2002. In March 2007 the SAO again hosted a EUROSAI Seminar on Audit Quality with the participation of colleagues of the SAIs of Eastern European countries, as well as CIS and countries of the Balkan region.

In its Conclusions and Recommendations, the VI EUROSAI Congress (Bonn, 30 May-2 June 2005) defined that it was reasonable to carry out a coordinated audit of tax subsidies that is open to all EUROSAI members. In order to coordinate the audit plans of SAIs and to develop common concept for the coordinated audit, a Working Group consisting of three Sub-Groups was set up during the Congress. The State Audit Office of Hungary co-ordinates the activities of the Sub-Group on Corporate Income Tax that is carrying out an evaluation of the efficiency and effectiveness of tax subsidies related to corporate income tax granted to SMEs.

Within the framework of co-operation between IDI and EUROSAI, the SAO participated in the Long Term Regional Training Program (LTRTP) - launched in 2000 - organised for the SAIs of Central and Eastern European Countries with the aim of training a certain number of audit professionals as training specialists with the ever-growing variety of knowledge and skills required to deal with complex, emerging audit issues and to train audit professionals at other SAIs.

EUROSAI decided on the establishment of the Task Force on the Audit of Funds Allocated to Disasters and Catastrophes in June 2008 in Krakow at its VII Congress. The aim of the task force is to coordinate and consolidate the efforts of European SAIs towards increasing their awareness of the disasters and catastrophes and to help governments develop the effective and efficient instruments of the prevention and consequences elimination of disasters and catastrophes. The SAO has been actively participating in the work of the Task Force since its establishment.

The SAO is an active participant of the EUROSAI-OLACEFS and EUROSAI-ARABOSAI Conferences.

The first EUROSAI-OLACEFS Conference took place in Madrid (Spain) in 2000. Since then these Conferences have been organised by European and Latin-American SAIs on a rotating basis. The goal of these events is to provide participants with opportunities of exchanging audit experiences and methods, as well as to strengthen the cooperation between the basically 'courts of audits' type American and dominantly 'audit offices' type European SAIs. During the V EUROSAI-OLACEFS Conference (Lisbon, 9-12 May 2007) the President of the SAO acted as Chairman of the Working Session responsible for summing up the Theme discussions and for drawing up Conclusions and Recommendations.

The cooperation between the European and Arabic Regional Working Groups of the INTOSAI (EUROSAI-ARABOSAI) has started based on Hungarian proposals made during bi- and multilateral discussions at the XVIII INCOSAI in Budapest. The VI EUROSAI Congress decided to build up a closer cooperation with ARABOSAI, in the framework of which special focus is given to auditing measures taken in order to preserve energy reserves, developing audit methodologies, as well as training of audit staff and improving their professional knowledge.