European Court of Auditors, institution in charge of external audit of the European Union, maintains good contacts and relations with similar organizations across the world. Particular attention is paid to supreme audit institutions in Europe, within which cooperation with audit institutions in the EU member states is particularly important, as well as cooperation with EU candidates and potential candidates.
Cooperation with supreme audit institutions of Central and Eastern European countries started in 1993, when the European Court of Auditors organized the first meeting of the heads of these institutions in Berlin. The goal was to exchange information on establishing or reorganizing supreme audit institutions in countries with emerging democracies.
As of 1997, European Court of Auditors and EU member states have increased cooperation with these countries and new potential candidate countries and their supreme audit institutions on both, formal and practical level, in order to facilitate information exchange, develop audit methodologies and promote professional training. During the entire period, a precious partner in cooperation was SIGMA (Support for Improvement in Governance and Management), which represents a joint initiative of the Organization for Economic Cooperation and Development (OECD) and European Union, established in 1992, primarily financed by the European Union.
Having accepted new members in 2004-2007 period, cooperation continued with supreme audit institutions of remaining EU candidate countries (Turkey, Croatia, North Macedonia and Island), as well as with supreme audit institutions of EU potential candidate countries (Albania, Bosnia and Herzegovina, Montenegro and Serbia).
Recognizing benefits and values of cooperation within the Network, as well as results of such cooperation for the Network members, which are preparing for the EU accession process, supreme audit institutions of the Network are committed to maintaining the “open door” policy and expanding membership with new EU potential candidate countries, based on determined rules and criteria.
State Audit Institution of Serbia became member of the Network of Supreme Audit Institutions of the EU Candidate and Potential Candidate Countries in August 2010.