The International Organisation of Supreme Audit Institutions (INTOSAI) brings together nearly 200 national audit offices and, after the United Nations (UN), represents the second-largest international organisation. For thirteen years, the Slovak SAO has chaired the INTOSAI Subcommittee on Peer Review. The aim of this international methodology is to strengthen the transparency and credibility of supreme audit institutions through independent evaluation of their professional activities.

“Without qualified feedback, progress would be impossible. That is why we decided not only to receive evaluations from foreign partners but also to contribute to the development of methodological tools that enhance the quality of public auditing worldwide,” President Andrassy added.

Between 2021 and 2024, Slovak auditors underwent an international Peer Review led by auditors from the United States, Poland, Hungary and Finland. The review praised the Office’s openness and transparency while offering recommendations for improvement in measurable indicators and impartial quality assessment of audit work.

Building on its Peer Review experience, the SAO SR is also actively involved in developing the new Climate Scanner methodology, created between 2023 and 2025 within an INTOSAI working group and in cooperation with the European Court of Auditors. It represents the first global auditing and evaluation tool enabling comparison of climate policies and assessment of countries’ progress in reducing greenhouse gas emissions and meeting national climate commitments.

“The Climate Scanner methodology links climate data, audit results and international commitments. It enables audit institutions, as well as the UN, to monitor progress in green and environmental policies more effectively. Slovakia not only contributes to its implementation, but SAO experts will also train auditors from partner European institutions,” added the head of the Slovak audit authority.

The methodology, led by Brazilian auditors, was approved by delegates at the INTOSAI Congress in Egypt and has already been tested in practice by more than one hundred audit institutions worldwide.

Experience from international assessments and climate-related audits confirms that Slovakia still lacks a Climate Change Act that would set legally binding targets and mechanisms for reducing CO₂ emissions. To be regarded as a credible and responsible partner within Europe, Slovakia must resume the preparation of this legislation. According to the national auditors, such a law would be a key step in strengthening legal certainty, improving inter-ministerial coordination, and enhancing the state’s ability to meet its international commitments.

“The world is facing new challenges – climate change, technological disruptions and geopolitical instability. We can only respond to these threats together – through professional cooperation, international coordination and by strengthening trustworthy institutions. The Slovak audit office aims to be an active player in this process – not only an evaluator but also a partner contributing to creating solutions,” concluded Ľubomír Andrassy, President of the Supreme Audit Office of the Slovak Republic.