An international audit (also referred to as a cooperative audit) is a joint undertaking of several Supreme Audit Institutions (SAIs). In each SAI, a team of auditors is appointed to participate in such an audit. As a result, a joint report is generated that allows to look at the audited issues from a broad international perspective.
In the audit on the application of tax allowances and tax exemptions, coordinated by the SAI of Germany, the SAIs of 15 states were involved. The joint report on this audit was adopted in 2008, at the 7th EUROSAI Congress in Kraków. The other participants, apart form Poland, were, for instance, Denmark, Finland, Switzerland and the United Kingdom. In December 2011, the President of the NIK, the President of the National Audit Office of Lithuania and the President of the Supreme Audit Office of the Slovak Republic met to sign a joint report on protection of borders against animal infectious diseases. During the meeting, the Heads of the three SAIs emphasised the benefits of collaboration, exchange of knowledge and experience. Another joint initiative was the audit of the activities aimed at fight against global warming, in which ten SAIs participated. Its results were presented at the Copenhagen Climate Conference.
International audits provide a great opportunity to exchange experience and to identify good practices. They allow SAIs to learn from one another and they bring mutual benefits. Joint audits are becoming more and more popular. In 2007, the Netherlands Court of Audit and the NIK elaborated the publication entitled Cooperation Between Supreme Audit Institutions. Tips and Examples for Cooperative Audits. It presents practical advice on implementation of subsequent stages of international audits, illustrated with examples from experience of 29 SAIs.
