This publication is the work of the OECD Directorate for Public Governance (GOV), under the leadership of Elsa Pilichowski, Director. It was prepared by GOV’s Anti-Corruption and Integrity in Government Division, under the direction of Nejla Saula, Acting Head of Division, Jesper Johnsøn, Deputy Head of Division, and Darius Matusevicius, Head of Risk Management, Internal Control and Audit Policies. Eleonore Morena provided editorial support and prepared the report for publication.
The OECD is particularly grateful for the support of Jaana Kuusisto in Finland’s Ministry of Finance for co‑ordinating engagement, providing advice and reviewing drafts on the Finnish side. Esko Mustonen, Terhi Sääskilahti and Heli Iirola also provided invaluable insights throughout the project. The OECD also expresses its gratitude to all those who engaged with and supported the production of this report, including representatives from the Ministry of Finance and the members of the Advisory Board on Internal Control and Risk Management at the Central Government.
The Review was approved by the OECD Working Party on Public Integrity and Anti-Corruption (PIAC) on 15 August 2025 and declassified by the Public Governance Committee on 10 September 2025.