Close cooperation between the ECA, national SAIs and international professional bodies is essential for effective and efficient implementation of the ECA's tasks. In addition, the ECA strives to contribute effectively to the public audit profession.
As the EU's external audit institution, the ECA recognises the interest of maintaining good contacts and working relations with similar organisations around the world. Particular attention is given to developing these contacts in Europe, above all through cooperation with the supreme audit institutions (SAIs) of the EU Member States and candidate and potential candidate countries to the EU.
This cooperation is closely linked to the ECA's responsibility for the audit of EU funds, much of which are administered by national authorities in Member States. Member State SAIs provide valuable practical support to the ECA during the course of its on-the-spot audits, helping ensure the effective and efficient implementation of the ECA's tasks. Sometimes the ECA takes part in joint or coordinated audits with other SAIs.
The ECA applies internationally accepted public-sector auditing standards, and international cooperation provides valuable opportunities to exchange views and share experience on their use.
The ECA cooperates with other SAIs mainly through:
the Contact Committee of the ECA and SAIs of EU Member States;
the Network of the SAIs of candidate and potential candidate countries to the EU; and
international organisations of public audit institutions, chiefly the International Organisation of Supreme Audit Institutions (INTOSAI) and its European regional grouping EUROSAI.