The Court of Audit has a very prominent and active role within the international forums. Such constructive participation is considered an important element of development and strategy-driven approach of the institution. Besides strengthening the cooperation with other supreme audit institutions, its active engagement in the international activities provides for broadening of capacities and knowledge of the employees and promoting interests of the institution and its international recognition.
Shortly after its foundation in 1995 the Court of Audit established multilateral relationships by becoming a member of the INTOSAI (International Organisation of Supreme Audit Institutions) and the EUROSAI (European Organisation of Supreme Audit Institutions). Since then the Court regularly attended congresses, conferences, seminars and other types of meetings organised by both organisations, reasserting its presence and bringing its influence where the Court of Audit has a fundamental interest.
Representatives of the Court of Audit actively participate in the events taking place within the Contact Committee, meetings and consultations of the V4+2 group, and relevant sessions of the EURORAI (European Organisation of Regional External Public Finance Audit Institutions).
The Court of Audit is further developing and strengthening bilateral relations with individual European supreme audit institutions by exchanging views, experience and by secondment as well as by implementing joint audits and engaging in organisation of mutual international events. Official visits of the representatives of the Court of Audit abroad and representatives of other supreme audit institutions in Slovenia boost cooperation among them in addressing similar challenges faced by the audit authorities.
Representatives of the Court of Audit are active members of several international working groups relevant in the field of operations and powers of the audit institutions. The Court of Audit also cooperates with countries that are at the beginning of the European Communities accession process by providing technical and professional assistance. The experiences of the Court of Audit are vital in the strive after the development of the appropriate legal framework of those audit institutions, the formulation of a strategy for informing the citizens and the state on the importance of the efficient control over the use of public funds.
The Court of Audit with its clear presence on the international stage proved itself with extremely diverse activities, namely the Court of Audit has lately addressed audit topics, which are visionary and relate to key social, environmental and other global challenges. In this respect, the Court of Audit is aware of the responsibility to follow the objectives of sustainable development and the Slovenia’s Development Strategy 2030. Furthermore, the Court of Audit is one of increasingly recognised audit institutions developing innovative approaches for cooperation with the public and is using modern communication strategies.
Even though Slovenian Court of Audit, compared to most other audit institutions is among the smallest, it is extremely successful in promoting its professional and organisational achievements within the international arena. Namely, international comparisons of its audit work and its results confirm appropriateness of the Court's development policy. Moreover, the Court of Audit is committed to constantly strengthen and develop the institution in order to be able to meet the future tasks and challenges that will be even more complex and demanding.
On 22 December 2011 the 66th United Nations General Assembly adopted the Resolution "Promoting the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions". This Resolution represents a milestone in the nearly 60-year history of INTOSAI (International Organization of the Supreme Audit Institutions). Therein, the General Assembly for the first time explicitly recognizes that
The General Assembly aims to encourage all UN Member States to apply the principles set out in the Lima Declaration of Guidelines on Auditing Precepts and the Mexico Declaration on the Independence of Supreme Audit Institutions and thereby to increase the determination of all SAIs and particularly those that are still struggling to achieve the basic elements of their independence.
On 19 December 2014, the 69th United Nations General Assembly took new, essential step to strengthen supreme audit institutions and adopted new Resolution "Promoting and fostering the efficiency, accountability, effectiveness and transparency of public administration by strengthening supreme audit institutions".
In the light of the promotion of the sustainable development at the global level, the General Assembly recognised independent SAIs as the key element in assuring development plans and goals. The General Assembly also underlines the important role of national supreme audit institutions in promoting the efficiency, accountability, effectiveness and transparency of public administration, which is conducive to the achievement of nationally and internationally agreed development goals as well as the post-2015 development agenda. It has once again highlighted the importance of SAI independence, i.e. their independence of the audited entity and the need to be protected against outside influence.
Open letter of the Secretary General of INTOSAI
In 2011, the EUROSAI members approved the EUROSAI Statement Reinforcing the Independence of SAIs whereby EUROSAI encourages its members to promote awareness of strengthening and supporting SAIs’ independence.