External Audit

Sigma supports partner countries in building and strengthening supreme audit institutions (SAIs) so that they progress towards full compliance with good European audit practice and with international standards for public external audit. Following a peer assistance review process, Sigma assists in the development of a Strategic Development Plan (SDP), which sets out prerequisites for the establishment of a well functioning external audit body.

SAI Presidents’ meetings, working groups and networks

At the multi-country level, since 1998 Sigma has actively supported the meetings, working groups, expert groups, audit activities (both joint and pilot audits), and technical workshops of the networks of partner country SAIs, in co-ordination with the European Court of Auditors (ECA).  This support includes joint activities of the SAI network of EU candidate and potential candidate countries and the SAI network of EU Member States.

Sigma Papers on supreme audit institutions (SAIs) 

Sigma has produced two policy papers focusing on SAIs (available on the Sigma website and on OLIS):

Relations between Supreme Audit Institutions and Parliamentary Committees (Sigma Paper No. 33).

Achieving High Quality in the Work of Supreme Audit Institutions (Sigma Paper No. 34).

See the networks of supreme audit institutions (SAIs)  here. Also see  "Other Contacts: OLAF, EUROSAI, INTOSAI".

More on Sigma's priority activity areas.