EUROSAI PRESIDENCY FOREWARD
Artificial Intelligence is no longer a distant prospect — it is rapidly becoming part of the everyday machinery of European governments. Public authorities across Europe are moving from pilot initiatives to full-scale implementation, embedding AI in public services, internal workflows, and decision-support systems. This momentum can deliver better outcomes for citizens and more effective public administration — but it also brings significant responsibilities concerning legality, security, privacy, transparency, and public trust.
At this pivotal moment, the EUROSAI Presidency is proud to present this Parallel Audit on Artificial Intelligence — a clear demonstration that Supreme Audit Institutions (SAIs) choose cooperation over fragmentation. Coordinated by SAI Israel, this initiative brought together twelve participating SAIs: Albania, Estonia, France, Israel, Italy, Latvia, Lithuania, North Macedonia, Poland, Romania, Slovakia, and Switzerland. Together, they examined governmental preparedness for a technology that permeates every layer of the state, from national strategic planning to concrete cross-sectoral projects. This initiative reflects EUROSAI Strategic Goal 1 in action: supporting effective, innovative, and relevant audits by promoting and strengthening professional cooperation.
As AI systems expand across audited entities, auditors will increasingly encounter these technologies “from within” — in procurement processes, data governance frameworks, cybersecurity controls, human resources management, and frontline service delivery. A key added value of this Parallel Audit lies in the shared understanding it has fostered: SAIs must be equipped to audit AI with confidence, possessing the skills, methodologies, and tools necessary to assess how such systems are designed and deployed, how risks are identified and mitigated, and how public value is created and safeguarded.
The technological landscape ahead will be faster, more automated, and increasingly language-driven. European governments will require clear strategies, robust governance frameworks, and skilled professionals to keep pace with rapid technological change. By learning together, developing common approaches, and strengthening our collective capabilities, SAIs can help guide AI adoption toward transparency, resilience, accountability, and tangible results for citizens.
On behalf of the EUROSAI Presidency, I extend my sincere appreciation to the Members of EUROSAI, colleagues, and experts who contributed to this important project. Your dedication and expertise have been instrumental in shaping a shared vision for AI adoption that is transparent, accountable, and beneficial to society. Your collective effort has further strengthened cooperation among EUROSAI members and will continue to support responsible AI governance across Europe.
Matanyahu Englman
EUROSAI President
State Comptroller and
Ombudsman of Israel
March 2026