2025-05-28
The National Audit Office launches the Public Audit Methodology website - an integrated solution allowing auditors to find international auditing standards, the National Audit Office's methodologies, document templates and training materials in one place. The materials available on the website will contribute to a deeper understanding of audit and assessment processes and will help public auditors and staff of Municipal Control and Audit Services to draw on the latest examples of international good audit practice in their work.
In line with international best practice - in particular the principles of information provision of the European Court of Auditors - an intuitive, user-friendly website structure has been designed to facilitate the retrieval of relevant documents and the smooth application of the methodological guidelines in external audits of public sector entities.
"Our mission is not only to ensure the transparent use of public resources, but also to continuously strengthen public sector auditing. We realised that professionals need an open and reliable source of information. That is why we have developed this digital methodology platform. It will contribute to the application of international best practice and will help to raise the quality of audits across Lithuania," said Auditor General Irena Segalovičienė.
The website is not limited to consolidating international auditing standards and methodologies, but also provides practical tools such as templates, detailed explanations, specialised training materials and other documents to ensure the quality of the auditor's work. Some of the documents are currently only available to registered users, but the publicly available information is sufficient to become familiar with international standards and methodologies of supreme audit institutions and to understand the audit process.
Detailed information on performance and IT audits and assessments is now available on the website. The website is continuously updated and methodological information on financial and compliance audits will be uploaded shortly. The continuously updated and expanded website will become an even more comprehensive and reliable support tool for auditors.
We would like to invite you to visit the National Audit Office's Methodology website and get acquainted with the latest audit standards and practices already now: Valstybės kontrolės metodika | Valstybės kontrolė.