The government emphasised that strong internal control and risk management ensure responsible use of public funds and enhance administrative transparency, accountability, and adaptability.
Finland’s Ministry of Finance announced on 31 October 2025 that it has been collaborating with the OECD to identify the most effective approaches to developing internal control, risk management, and internal audit. This work is a response to the ongoing evolution of the operating environment.
The Ministry of Finance implemented the project in cooperation with the OECD. The European Union financed the project through the Technical Support Instrument (TSI). The TSI provides EU Member States with support in designing and implementing reforms.
“Good internal control and risk management help ensure that public funds are used responsibly and effectively. They also support the transparency and responsibility of administration and its capacity to change,” said Government Controller-General Jaana Kuusisto.
The OECD recommends that Finland:
- Harmonise regulations and responsibilities for internal control across central government.
- Coordinate the guidance, implementation, and monitoring of internal control;
- Boost the scope, independence, and capacity of internal audit;
- Develop the competence of internal control and audit professionals;
- Develop a comprehensive reporting and evaluation framework for internal control.
Putting recommendations into practice
Finland has already implemented the recommendations. They have been included in the action plan for the Advisory Council on Internal Control and Risk Management and its divisions for 2025–2027. The recommendations are also being incorporated into projects to develop central government administration that are already underway.
