芬兰加强内部控制和风险管理：从诊断到行动

Strengthening Internal ControlandRisk Management inFinland From Diagnosis toAction OECD Public Governance Reviews Strengthening InternalControl and RiskManagement in Finland FROM DIAGNOSIS TO ACTION This work was approved and declassified by the Public Governance Committee on 10/09/2025. This document was produced with the financial assistance of the European Union. The views expressed herein can inno way be taken to reflect the official opinion of the European Union. This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. ISBN 978-92-64-89393-1 (print)ISBN 978-92-64-58508-9 (PDF)ISBN 978-92-64-72934-6 (HTML) OECD Public Governance ReviewsISSN 2219-0406 (print)ISSN 2219-0414 (online) Photo credits:Cover © Ilari Nackel/Shutterstock.com. Attribution 4.0 International (CC BY 4.0) This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of the original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword In an eramarked by increasing fiscal pressures, complex governance challenges, and growing demandsfor transparency and trust, strengthening internal control and risk management systems has becomeessential to an effective, accountable, and resilient public administration. Sound internal control is nolonger a technical function-it is a strategic necessity that underpins good governance, safeguards publicresources, and enhances citizens’ confidence in institutions. Finland,like many OECD countries,is navigating rapid shifts in its economic,demographic,andtechnological landscape. These changes heighten the importance of strong governance structures,particularly given high public expectations for integrity, efficiency, and results-oriented government.Recognising this, the Ministry of Finance of Finland has embarked on a strategic effort to assess andenhance its internal control and risk management framework. With the financial support of the European Union via the Technical Support Instrument, Finland haspartnered with the OECD to identify strengths, address challenges, and develop a practical roadmap forreform. This report reflects the results of that collaboration. It brings together a diagnostic assessment of Finland’sinternal control system and a set of strategic recommendations regarding the action plan to guide futureimprovements. Developed through close engagement with public sector stakeholders and grounded ininternational good practice, the report supports Finland’s broader commitment to effective governance,public integrity, and long-term institutional resilience. Byreinforcing the internal control and risk management environment,Finland can enhance theperformance of its central government, better manage public funds, and contribute to a culture ofaccountability and excellence in public service. Acknowledgements This publication is the work of the OECD Directorate for Public Governance (GOV), under the leadershipof Elsa Pilichowski, Director. It was prepared by GOV’s Anti-Corruption and Integrity in GovernmentDivision, under the direction of Nejla Saula, Acting Head of Division, Jesper Johnsøn, Deputy Head ofDivision, and Darius Matusevicius, Head of Risk Management, Internal Control and Audit Policies.Eleonore Morena provided editorial support and prepared the report for publi