riigikontrolli

Riigikontrolli (the State Audit Office) is the independent supreme audit institution of Estonia. It is responsible for examining the legality, regularity and economy of the use of public resources and for evaluating the performance and results of state institutions, agencies and programs. The office performs financial audits, performance audits, and compliance audits, including the management of state budgets, public procurement, administration, and the use of EU funds. It also evaluates internal control systems and risk management to improve public sector accountability.

The Riigikontroll operates independently from the government and is accountable to the Riigikogu, the Estonian parliament. The Auditor General, who leads the office, is elected by Riigikogu for a fixed term of nine years and may not be reappointed. This arrangement is designed to safeguard independence and professional standards in auditing.

Riigikontrolli prepares and publishes audit reports, including annual reports and special investigations. These reports are submitted to Riigikogu and, where appropriate, made public to promote transparency and inform policy-making. The work follows international standards for supreme audit institutions (ISSAI) and often involves cooperation with other national and international audit bodies, including the European Court of Auditors.

Historically, Estonia’s state audit function has roots in the early years of independence and has evolved within the country’s constitutional framework to support accountability, transparency, and sound financial management in the public sector.