Public sector digitalization and the role of an SAI


ITWG Chair, Auditor General Janar Holm writes about the role of an audit office amidst changes in public governance brought by digitalization in his article published in Vol XXII/2020 of the Spanish Journal of External Control.

The article delves thoroughly on the dynamic evolution of the Estonian e-governance landscape, the key factors that have enabled the country to transform its public sector operations, and how the work of the National Audit Office of Estonia has changed and is further expected to change to meet these 

Article's table of contents:

  • Digitalization, governance and supreme audit institutions
  • Changes in the audit environment: an overview of the evolution of Estonia’s e-governance policy
    • Principles of Estonian e-governance
    • Enabling the cornerstones of Estonia’s e-governance
    • Data management and databases
  • National Audit Office of Estonia and digital transformation
    • Digital transformation – benefits for the NAOE
    • Digital transformation – need for new skills
  • Digital transformation – new challenges and new risks for auditing
    • Auditing of cyber security
    • Auditing of IT investments
    • Auditing of e-services
    • Setting up audit criteria: the e-State Charter
  • Future perspective – discovering an unknown landscape


Read the article in Spanish from the original source:

Read the English version of the article on the NAOE website: