IMPLEMENTATION OF ACTIVITIES

Implementing the Strategic Goal II „Making the external municipal auditing system more efficient“ the Coordination Group consisting of the SAIs of Lithuania (team leader), Estonia and Greece carried out an analysis of the external audit systems in EUROSAI TFMA contries by comparing, grouping different models, identifying strengths, weaknesses, and opportunities to improve them. The external audit systems of local government were grouped by their common characteristics - the entities that carry out an external audit in municipalities, their competencies, the scope of audits, etc. The distinction of different external municipal audit models allowed to compare various systems and identify the strengths of various models, reveal and share good practice examples.