Following the historical traditions of the Visegrad Cooperation, the cooperation between the audit institutions of the V4+2 group of countries was established in 1991, at the initiative of the State Audit Office of Hungary. The purpose of the cooperation is to harmonize audit methods and professional documents between the EU and Visegrad countries, as well as to promote cooperation and exchange of information in the field of education and vocational training. Six audit institutions regularly participate in the cooperation, such as Austria, the Czech Republic, Poland, Hungary, Slovenia, Slovakia, in addition to which other countries are occasionally invited as observers (e.g. Croatia), thus promoting a closer and more effective exchange of experience and the negotiation of positions.
The professional cooperation and mutually beneficial relations, which have been developed in the framework of the annual presidential meetings since the beginning of the 2000s, have enabled closer cooperation between the participating countries. In addition to regular meetings, the relations between the heads of the audit institutions of the Visegrad countries were further strengthened by the fact that member states with similar economic, social and cultural backgrounds face similar challenges, the management of which often requires joint action at regional level. During the presidential meetings held in different countries every year, the participants therefore discuss topics related to the EU Contact Committee and other topics of common interest (audit capacity development, sustainable development, water and environmental management, the protection of nature and natural resources, fight against corruption), in an effort to develop a common position on related issues.
The SAIs of the V4+2 group of countries, in addition to the exchange of audit information, experiences, and methodological approaches, place special emphasis on ensuring that the results of their cooperation are realised in practice. They carry out international cooperative audits in priority areas affecting the country group and the region, also supporting each other in the framework of the working groups of INTOSAI and EUROSAI.