Strengthening Internal Control and Risk Management in Finland

Abbreviations and acronyms

BSO	Slovenian Budget Supervision Office
CBM	Competency-Based Management
CFO	Chief Financial Officer
CGAS	Dutch Central Government Audit Service
CHF	Central harmonisation function/unit
CHU	Central harmonisation unit/function
CIPFA	Slovenian Chartered Institute of Public Finance and Accountancy
CISA	Certified Information Systems Auditor
COSO	Committee of Sponsoring Organizations
CSIA	Certified State Internal Auditor
CSO	Civil society organisation
ECIIA	European Confederation of Institutes of Internal Auditing
ESV	National Financial Management Authority of Sweden
EU	European Union
FERMA	Federation of European Risk Management Associations
FY	Financial year
GAO	United States Government Accountability Office
GDP	Gross domestic product
GIAA	United Kingdom Government Internal Audit Agency
HAUS	HAUS Finnish Institute of Public Management
HMT	United Kingdom HM Treasury
IA	Internal audit
IARD	Internal Audit Recruitment and Development Programme
IAU	Internal audit unit
IC	Internal control
ICT	Information and communication technology
IIA	Institute of Internal Auditors
INTOSAI	International Organization of Supreme Audit Institutions
IPPF	International Professional Practices Framework
ISACA	Information Systems Audit and Control Association
ISO	International Organisation for Standardization
IT	Information technology (unit)
M&E	Monitoring and evaluation
MoF	Finnish Ministry of Finance
NAOF	National Audit Office of Finland
OMB	United States Office of Management and Budget
PIFC	Public Internal Financial Control
PII	OECD Public Integrity Indicators
PRH	Finnish Patent and Registration Office
SAI	Supreme audit institution
TIAPS	Slovenian Training of Internal Auditors in the Public Sector Programme