2026-09-07
A delegation from the National Audit Office of Lithuania including Sigita Rojutė-Balčiūnienė, Adviser at the Planning and Impact Department, and Andžela Misiūnienė, Senior Public Auditor at the Performance Audit Department 2, visited Reykjavík, Iceland, last week. A kick-off meeting for the peer review of the Supreme Audit Institution (SAI) of Iceland took place there with participation the National Audit Office as lead reviewer.
During the visit, which took place on 3–4 September, our colleagues from France and we focused primarily on familiarising ourselves with the general activities of the Icelandic SAI, its financial and performance audit practices, and the institution’s quality management system. The processes involved in planning and conducting performance audits, preparing reports and monitoring the implementation of recommendations were also discussed in detail.
“Our task, as external evaluators, is to provide an independent and professional view on the financial and performance audit practices applied by the Icelandic SAI. We aim not only to assess whether its audit approach is in line with International Standards of Supreme Audit Institutions, but also to identify best practices and provide insights that would help our colleagues further enhance the quality of audits and their impact on the country,” said Sigita Rojutė-Balčiūnienė.
The voluntary external performance assessment of the Icelandic SAI is being carried out by the National Audit Office of Lithuania in collaboration with the Cour des comptes of France to respond to the Icelandic SAI’s request to assess whether its audit methodology and practices are consistent with INTOSAI principles and standards and to provide recommendations for improvement.
The performance audit assessment is expected to be completed in April 2027, while the results of the financial audit assessment are scheduled to be presented in February 2028.