The independent team of international experts concluded that measures adopted in the areas of planning, quality assurance and communication enhance the ability of the Slovak external audit authority to effectively fulfil its constitutional mandate and strengthen its impact on public governance across individual policy areas.

In its final report, the review team noted that Slovak auditors had successfully translated international recommendations into practice, not only through binding methodologies and standardised procedures, but also through changes in the Office’s organisational structure and adjustments to its processes. Peer Review assessments serve as a tool for obtaining external feedback within the community of supreme audit institutions.

“If we are to be an open and transparent institution, we must not have any ‘hidden rooms’. We must be capable of undergoing such professional and, above all, impartial evaluations of quality and progress. From my perspective, I particularly appreciate the progress of the Slovak supreme audit institution, which we have achieved, among other things, thanks to critical feedback from international experts. We have translated the recommendations from the previous Peer Review into strengthening internal quality control tools throughout the audit process, as well as making flexible adjustments to audit planning processes in the context of assessing timeliness, relevance and significance,” stated the Chair.

Enhancing the credibility of the Office’s activities may also be supported by their predictability.

“The aim of auditing is not to catch anyone out or to prove dysfunction. On the contrary, auditing is a preventive management tool aimed at providing assurance not only of legality, but also of compliance with the principles of effectiveness, efficiency and economy in the use of national and European funds,” emphasised the head of the state auditors, adding that “the goal is for audit findings to become a driver of positive change in society.”

This objective is to be supported by the new Audit Strategy for 2026–2030, presented by the Chair to Members of the Slovak Parliament. The document emphasises that the fundamental mission of the Office is to carry out independent, professional and data-driven audit activities.

“The Office delivers facts that should serve as a basis for improving the functioning of public authorities and strengthening a culture of accountability in public administration. By 2030, Slovak auditors aim to strengthen their position among public administration bodies as a credible, independent and exemplary institution that makes use of the latest technological innovations and artificial intelligence,” added Mr Andrassy, stressing that “this is key to strengthening public trust in state, public and local government institutions.”

The national external audit authority aims to become a leader in the use of big data and artificial intelligence in the coming years. Another commitment arising from the strategy is that one quarter of audits will focus on performance audits of public policies with a significant impact on public finances, assets and sustainable development.

At the same time, up to one third of audit activities should in future be developed in cooperation with stakeholders. This step is intended to strengthen participation and openness. It includes, for example, active and professional cooperation with the academic sector, analytical units in both the public and private sectors, as well as civil society and non-governmental organisations.