Secretary General, INTOSAI Working Group on Environmental Auditing (WGEA)
National Audit Office of Finland
Dr. Vivi Niemenmaa is the Secretary General of the INTOSAI Working Group on Environmental Auditing (WGEA) at the National Audit Office of Finland. In addition to leading the Secretariat, she provides substantial support for ongoing projects on climate change, biodiversity, and the green economy, and works on improving environmental and climate auditing around the world. Vivi has raised the ambition of the Working Group, particularly in addressing key environmental issues, creating new products to support auditors, and strengthening global stakeholder relations.
Vivi is a recognized expert in sustainable development and environmental governance. She has extensive experience auditing environmental and climate policies in both Finland and the EU. As an acknowledged trainer, she has spearheaded innovative collaboration between the University of Helsinki and the National Audit Office. She has pioneered approaches to policy coherence within the context of the Sustainable Development Goals (SDGs) and emphasized the importance of long-term orientation in auditing practices.
Vivi holds a PhD in Geography and an Executive Master’s in International Relations.
Shifting political priorities continue to challenge accountability frameworks, with both direct and indirect implications for PFM systems. This panel session will consider UK and International perspectives on the evolving pressures specific to performance audit, as interest grows in assessing not just financial information, but also the broader effectiveness and impact of government programmes through non-financial information.
