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  • Joint Report on the Results of the International Coordinated Audit on the Prevention and Consequences Elimination of Floods

    The International Coordinated Audit on the Prevention and Consequences Elimination of Floods was carried out in the framework of the EUROSAI Working Group on the Audit of Funds Allocated to Disasters and Catastrophes. The SAIs of of Belarus, Georgia, Poland, Serbia, Turkey, Ukraine (audit coordinator) and the European Court of Auditors participated in the audit.

    The purpose of the audit was the assessment of the establishment by national bodies of the response mechanisms in case of floods and the timeliness of such actions, the effectiveness of the flood risk management system and the reduction of the harmful impact of floods, the economy and legality of using the allocated budget funds for the above purpose.

    Participants of the international coordinated audit unanimously state that in the process of managing natural disasters, the amount of money invested in reducing the risk of a catastrophe is the most cost-effective, as proper prevention and preparedness measures can significantly reduce the adverse impact of natural disasters.


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  • Primary Health Care Management in Brazil – Coordinated Audit

    Primary health care was the subject of this coordinated performance audit conducted by the Federal Court of Accounts (TCU) and by 29 Courts of Accounts (TC), signatories to the Technical Cooperation Agreement entered into on March 25, 2014.

    The object of this audit was to assess, through a coordinated audit, aspects related to the delivery of services, access, infrastructure and problem-solving capacity of primary health care to citizen-users.

    The Executive Summary  presents the main results from the audit that was carried out; and constitutes a strategic tool for improving the management of those services, as it offers an excellent diagnosis of the infrastructure, access, delivery of services, and the problem solving capacity of primary health care. The report contains reference to good practices.


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  • Executive Summary - Coordinated Audit - Evaluation of the Mercosur Structural Convergence Fun

    In November 2008, the Organization of Supreme Audit Institutions of Mercosur and Associated Countries (EFSUR) approved an Action Plan for the period from 2009 to 2011 that established as an objective, among others, the harmonisation of control methods and procedures for the performance of coordinated audits, identifying the Fund for the Structural Convergence of Mercosur (Focem) as a priority object for its audit work.  

    The coordinated audit was designed to identify audit gaps, control needs of transfers from member states and weaknesses in the management of projects carried out under FOCEM.

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  • Auditing European added value — a case study based on a joint audit of the Rail Baltica project

    Based on the input from the audit teams from the SAIs of Latvia, Lithuania and Estonia, that participated in the Cooperative Audit to the Implementation of the Rail Baltica Projec; Urmet Lee, Director, and Jüri Kurss, Senior Advisor, officers from the National Audit Office of Estonia prepared a case study. In the case study the author  share their experiences of applying the EU added value (EAV)concept, a posteriori, to the joint audit.

    The case study has been published at the ECA Journal and it is available at: https://medium.com/ecajournal/auditing-european-added-value-a-case-study-based-on-a-joint-audit-of-the-rail-baltica-project-561788f0ea35 and also in this catalogue.

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  • Joint audit by the Austrian Court of Audit and the Court of Audit of Carinthia onPurchase of province-guaranteed bonds by the Carinthian Compensation Payment Fund

    From March to October 2018, the Austrian Court of Audit and the Court of Audit of Carinthia carried out an audit of the agreement on the purchase of province-guaranteed bonds by the Carinthian Compensation Payment Fund pursuant to Section 2a of the Financial Market Stability Act. 

     The audit institutions performed the audit jointly in order to prevent a duplication of efforts. The audit aimed at presenting the initial situation and at assessing the development and structure as well as the approval, financing and implementation of the second offer. The auditors furthermore looked into the costs and the remaining economic risks. 

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The Subcommittee on Cooperative Audits was created in 2006 under the scope of the Capacity Building Committee of INTOSAI. One of its main tasks is to promote cooperative audit programs, which are useful to validate methodologies, generate guidelines, and improve processes.

For this purpose, a virtual catalogue has been designed to compile the information generated by the different cooperative audits conducted by two or more Supreme Audit Institutions (SAI) within the INTOSAI’s Regional Organizations.

The catalogue contains basic information about each audit and a link to the report, which can be used as a starting point by any SAI interested in conducting a cooperative audit of their own in the near future.

In order to facilitate your use of the catalogue, feel free to download and review the manuals available on this website. In case you had any further questions, please contact us at: cooperacion@contraloria.gob.pe.


  • https://www.eurosai.org/en/databases/audits/


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PRIMARY HEALTH CARE MANAGEMENT IN BRAZIL – Coordinated Audit (Executive Summary)

Joint Report on the Results of the International Coordinated Audit on the Prevention and Consequences Elimination of Floods

Síntesis Ejecutiva - Auditoría Coordinada Evaluación de Fondo para la convergencia estructural del Mercosur