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The Swedish National Audit Office is embarking on a collaboration with the Supreme Audit Office of Afghanistan (SAOA). The long-term goal is to enable the SAOA to carry out its work in line with international auditing standards.

The overall purpose of this collaboration is to support the SAOA in its aim to perform audits in line with international standards. The SAOA has expressed its desire for support not only in performing the actual audit work but also in seeking a way to strengthen the organisational aspects of this work. The collaboration therefore also includes a focus on how to structure quality assurance systems and operating aid and enhance leadership capacity. The aim is to provide more substantial institutional support to improve the prerequisites for the quality of audits and related reports.

The independence of the SAOA is guaranteed in a special auditing act from 2012, where the independent status of the Auditor General is also guaranteed. The Auditor General’s mandate is for six years. The SAOA has a broad and strong mandate. The Office is to inspect all activities at central and local level that receive public funding and have the freedom to plan, choose their area of specialisation and carry out audits and have the right to access the information and documentation held by the body under inspection.

The SAOA is more restricted in terms of financial and administrative independence. These areas are still under the Civil Service Act, which means that positions, recruitment and pay structures are in part beyond the control of the SAOA.

The security situation does not permit visits to Afghanistan. The collaboration with the SAOA will therefore be largely based on new methods of working. Training and workshops will be held in a third country and coaching in the intervening period will be provided via Skype or similar media. The collaboration will require constant follow up which will be carried out remotely.


Updated: 23 February 2021

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