Our partners

Our strategic objective is cooperation with stakeholders. Through engagement with strategic partners and stakeholders we have built sound and constructive relationships.

Our key strategic partners are:

  • The Assembly of the Republic of Kosovo and the Parliamentary Committees (particularly: Committee on Oversight of Public Finances (COPF) and Budget and Transfers Committee (BTC));
  • The Executive and audited entities: ministries, independent agencies, municipalities, POEs, etc.;
  • Kosovo citizens;
  • Media;
  • Civil Society Organisations;
  • Law enforcement institutions: State Prosecution Office, Anti-Corruption Agency, Ombudsperson Institution;
  • Donors;
  • Academic institutions; and
  • International partners (INTOSAI, EUROSAI, European Court of Auditors and other Supreme Audit Institutions).


International Cooperation

The National Audit Office is focused on maintaining and advancing cooperation with different international organisations of Supreme Audit Institutions in region and wide and it participates in various audit related activities.



The National Audit Office is a full member of INTOSAI – International Organization of Supreme Audit Institutions, effective from January 2020.  It has participated and benefited from several programmes of the INTOSAI Development Initiative (IDI) and the INTOSAI Capacity Building Committee. The National Audit Office aims to actively participate in and take over the professional responsibilities of being a member of this organisation.

INTOSAI is an autonomous, independent and nonpolitical organization whose purpose is to provide support to all SAIs; set international standards for public sector auditing; promote good governance; and foster the exchange of knowledge and experiences between SAIs. INTOSAI has 195 members and its supreme decision-making organ is the International Congress of Supreme Audit Institutions (INCOSAI). The congress holds regular meeting once every three years. The INTOSAI Governing Boars consists of 21 members and it is responsible to manage and ensure proper performance of INTOSAI in time between congresses. The General Secretariat is headed by the President of the Austrian Court of Audit. The seats of INTOSAI is in Vienna at the Austrian Court of Audit.



EUROSAI is a regional organisation of INTOSAI with 49 members: Supreme Audit Institutions of European countries and the European Court of Auditors. The National Audit Office participated in the last Congress held in 2017 as observer, while it is an active member of the EUROSAI Working Group on Environmental Auditing. NAO is also involved in different activities of the organisation accordingly.


Regional cooperation

NAO has good cooperation with regional sister institutions through the Contact Committee and the Network of the Supreme Audit Institutions of candidate and potential candidate countries for EU accession.


Bilateral cooperation

For the purpose of exchanging good practices and experiences in auditing, the NAO has increased bilateral cooperation. It has concluded Memoranda of Understanding with the following SAIs:

  The State Supreme Audit Institution of Albania (ALSAI)

  The Swedish National Audit Office (SNAO)

 The Turkish Court of Accounts

 The Wales Audit Office

 The Czech Republic Supreme Audit Institution

  Enti Shtetëror i Revizionit të Republikës së Maqedonisë Veriore

Tripartite agrement


Professional development

With the support of EU Office and international partners and donors, the following projects are currently under implementation to support further professional development of NAO:

  • EU Twinning project, implemented by the SAI of Poland in cooperation with respective SAIs of Croatia, Czech Republic, Latvia, Lithuania and Portugal
  • Cooperation project with SNAO
  • USAID support project

In addition, NAO has continuously benefited in professional capacity building from internship programmes of the European Court of auditors and the U.S. Government Accountability Office (GAO).