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International activities

The Court of Audit wants to contribute to good public administration through the exchange of knowledge and cooperation at home and abroad. We therefore participate in a number of joint projects with one or more other audit institutions in the Netherlands, the Kingdom of the Netherlands, the European Union, the rest of Europe and the rest of the world. We are a member of EUROSAI, the European Organisation of Supreme Audit Institutions, and INTOSAI, the International Organisation of Supreme Audit Institutions. Our membership allows us to take part in various thematic working groups and meetings.

The Court of Audit as a learning organisation

The Court of Audit is a learning organisation. To find comparable organisations, however, we have to look abroad. Through our international activities we learn from others and enable others to learn from us.

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European cooperation: the Contact Committee

Within the European Union, we take part in the Contact Committee of the Presidents of the Supreme Audit Institutions of the EU and of the European Court of Auditors. We chair, for example, the working group on national SAI reports on EU financial management. This working group assists SAIs that prepare EU-wide reports. We are also a member of the working group on the structural funds.

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European cooperation: EUROSAI

We are a member of EUROSAI, the European Organisation of Supreme Audit Institutions. EUROSAI's members are not restricted to the European Union. The Court of Audit is vice-president of the EUROSAI IT working group. Within this working group, European SAIs exchange know-how about IT audits and the use of IT. The Court of Audit has put itself forward for the presidency of EUROSAI for the period from 2014 to 2017.

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Outside Europe

Outside Europe we are a member of the following organisations:

  • INTOSAI (International Organisation of Supreme Audit Institutions): a worldwide organisation of audit offices.
  • Global Working Group: a worldwide organisation of leading audit offices. The Global Working Group meets once a year.
  • HOAP (Harmonisation of Overseas Audit Practices): a group of audit offices that carries out joint audits of development aid.
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Assisting other audit offices and comparable institutions

The international community is increasingly recognising the importance of audit offices as a factor in sound public administration. An audit office or similar organisation enhances public accountability and increases the transparency of government activity. The Court of Audit sees it as its task to assist fellow audit offices and relevant organisations abroad. We do so through joint international projects. We help foreign audit offices set up their organisations so that they can carry out their tasks effectively. We share knowledge, for example, on:

  • audit methods and techniques
  • strategy forming


We also help them strengthen their independence or relationship with parliament and formulate their personnel policies.


Our participation in joint international projects is funded by organisations that recognise the great value of the public audit function. They include the Ministry of Foreign Affairs and Development Cooperation, the Ministry of Economic Affairs and international organisations such as the World Bank and the Organisation for Economic Cooperation and Development (OECD). We spend about 5% of our time on joint international projects.

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International peer reviews

A system of international peer reviews has been established so that audit offices from various countries can assess each other's work and learn from each other. The members of the Global Working Group also participate in this system. This group consists of the presidents of 16 leading audit offices. The Court of Audit took part in a peer review of Canada's Office of the Auditor General in 2003. In 2006 we ourselves were subject to peer review. In 2008 we took part in a review of the US Government Accountability Office (GAO).

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External audit

The Court of Audit regularly acts as an external auditor of international organisations. In 2008, for example, we contributed to an international team that audits information security at the Organisation for the Prohibition of Chemical Weapons (OPCW). 

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More information

  • Design your own integrity policy with Into-SAINT

    Into-SAINT is a self assessment instrument that supreme audit institutions can use to help them design their own integrity policy. It is a two day workshop with a cross section of employees, facilitated by a moderator. Into-SAINT is developed and tested by the Netherlands Court of Audit. It is available to the entire Intosai Community. In 2011 the first Into-SAINT moderator training will be held in The Hague.

  • Capacity building for performance audits

    The Netherlands Court of Audit believes it is important to support other SAIs in their efforts to conform with international auditing standards and to enhance public accountability, public financial management and transparancy in government in other respective countries. One of our priorities is to provide capacity building in the field of performance auditing.

  • EUROSAI

    The European Organisation of Supreme Audit Institutions (EUROSAI)

  • INTOSAI

    International Organization of Supreme Audit Institutions (INTOSAI)

  • Global Working Group

    Global Working Group (GWG) is a forum which provides a select group of 18 Auditors General to meet for organised yet informal discussions on current and emerging issues of concern to their governments and offices, and to explore opportunities to share information and work closely together.

 

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