INTOSAI – Working Group on Environmental Auditing

SAI Contact(s) and Mandate: Finland

Auditor General

Working Group Contact(s)

  • Name: Dr Vivi Niemenmaa
  • Title: Principal Performance Auditor
  • Address: Valtiontalouden Tarkastusvirasto, P.O. Box 1119, FI-00101 Helsinki, Finland
  • Email: vivi.niemenmaa@vtv.fi
  • Phone: +358 9 432 5777
  • Fax: +358 9 432 5820
  • Name: Mr Markku Turtiainen
  • Title:
  • Address: Valtiontalouden Tarkastusvirasto, P.O. Box 1119, FI-00101 Helsinki, Finland
  • Email: markku.turtiainen@vtv.fi
  • Phone:
  • Fax:

Other Contact(s)

  • Name: Mr Esa Tammelin
  • Title:
  • Address: Valtiontalouden Tarkastusvirasto, P.O. Box 1119, FI-00101 Helsinki, Finland
  • Email: esa.tammelin@vtv.fi
  • Phone:
  • Fax:

Mandate

The mandate of the SAI gives full access to:

  • the national government
  • provincial, regional, or state governments
  • state-owned enterprises or state-owned companies

The mandate of the SAI gives partial access to:

  • local, municipal, or community governing bodies
  • semi-governmental organisations
  • non-governmental public enterprises or organisations
  • private sector enterprises or organisations

The SAI has the authority to carry out the following types of audits:

  • financial audits
  • compliance audits
  • performance audits
  • priori audits

The mandate does not make specific references to environmental auditing.

Last Updated: February 02, 2012