In an era marked by increasing fiscal pressures, complex governance challenges, and growing demands for transparency and trust, strengthening internal control and risk management systems has become essential to an effective, accountable, and resilient public administration. Sound internal control is no longer a technical function - it is a strategic necessity that underpins good governance, safeguards public resources, and enhances citizens’ confidence in institutions.
Finland, like many OECD countries, is navigating rapid shifts in its economic, demographic, and technological landscape. These changes heighten the importance of strong governance structures, particularly given high public expectations for integrity, efficiency, and results-oriented government. Recognising this, the Ministry of Finance of Finland has embarked on a strategic effort to assess and enhance its internal control and risk management framework.
With the financial support of the European Union via the Technical Support Instrument, Finland has partnered with the OECD to identify strengths, address challenges, and develop a practical roadmap for reform.
This report reflects the results of that collaboration. It brings together a diagnostic assessment of Finland’s internal control system and a set of strategic recommendations regarding the action plan to guide future improvements. Developed through close engagement with public sector stakeholders and grounded in international good practice, the report supports Finland’s broader commitment to effective governance, public integrity, and long-term institutional resilience.
By reinforcing the internal control and risk management environment, Finland can enhance the performance of its central government, better manage public funds, and contribute to a culture of accountability and excellence in public service.