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

Report ID: 354

Based on the input from the audit teams from the Supreme Audit Institutions 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 th  e 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.

For the purpose of their article, they decided to look into the question of whether the information gathered and the findings determined in the course of the joint audit of the Rail Baltica project would allow identification of the extent to which EAV has been /is being created or (possibly even unintentionally) jeopardised. They conducted a small case study and carried out a set of written interviews in August 2020 with the RBTF audit team leaders of the three Baltic SAIs. 

Find attached the case study published in the ECA Journal (Source: https://medium.com/ecajournal/auditing-european-added-value-a-case-study-based-on-a-joint-audit-of-the-rail-baltica-project-561788f0ea35)

To know the experience of the cooperative audit to the Rail Baltica project read the joint report in this catalogue: https://intosai-cooperativeaudits.org/catalog/report/implementation-of-the-rail-baltica-project-cooperative-audit