International co-operation
The NAO believes that international experience and best practices are an important tool for enhancing its professional capacity and further aligning its audit methodology with the ISSAIs framework.
In order to achieve higher quality of its audits the NAO seeks to
- further develop its professional contacts within the framework of INTOSAI, EUROSAI and the Contact Committee through active participation in common activities, working groups and conferences, as well as participation in co-ordinated and parallel audits with other Supreme Audit Institutions (SAIs);
- exchange experience by broadening and developing bilateral cooperation with other Supreme Audit Institutions;
- follow modern developments in the audit profession, analyse and disseminate internally the international experience and good practices.
The International Organisation of Supreme Audit Institutions (INTOSAI) operates as an umbrella organisation for the external public sector audit community. For more than 60 years it has provided an institutionalised framework for supreme audit institutions to promote development and transfer of knowledge, improve public sector auditing worldwide and enhance professional capacities, standing and influence of member SAIs in their respective countries.
INTOSAI is an autonomous, independent and non-political organisation.
The National Audit Office of the Republic of Bulgaria has been a member of INTOSAI since 2001. It is represented in the following working groups
- Working Group on Environmental Auditing;
- Working Group on Key National Indicators;
- Working Group on Public Debt;
- Working Group on IT Audit.
The objectives of the Organisation of the European Supreme Audit Institutions (EUROSAI) are to promote professional cooperation among SAI members, to encourage the exchange of information and documentation, to advance the study of public sector audit and to work towards the harmonisation of terminology in the field of public audit.
The National Audit Office of the Republic of Bulgaria joined EUROSAI in 2002. It participates in the activities of the following working groups:
- Working Group on Environmental Auditing;
- Working group on IT Audit;
- Working Group on the Audit of Funds Allocated to Disasters and Catastrophes;
- Task Force on Municipality Audit;
- Task Force Audit & Ethics.
Contact Committee of the Supreme Audit Institutions of the European Union
The Contact Committee is an assembly of the Heads of the Supreme Audit Institutions of the EU Member States and the President of the European Court of Auditors.
It is autonomous, independent and non-political assembly which meets every year and works to enhance co-operation among its members in order to improve external audit and accountability in the EU field.
Cooperation between the Supreme Audit Institutions (SAIs) of the European Union and the European Court of Auditors (ECA) principally takes place within the framework of the Contact Committee structure. This structure consists of the Contact Committee itself, composed of the Heads of the EU SAIs and the ECA, the Liaison Officers, who provide an active network of professional contacts around Europe, as well as working groups, networks and task forces on specific audit topics.
The National Audit Office of the Republic of Bulgaria participates in the activities of the following working groups:
- Network on Europe 2020 Audit;
- Working Group on Value Added Tax;
- Network on Fiscal Policy Audit;
- Working Group on Preventing and Combatting Irregularities and Fraud.