The President of the Hellenic Court of Audit, Ms S. Ntouni, participated, following an official invitation, in the celebrations marking the 150th anniversary of the establishment of the Swiss Federal Supreme Court, which took place in Lausanne on 15 and 16 May 2025. The events included official speeches by distinguished guests and a series of academic presentations.

As part of the celebrations, an international scientific symposium was held with the participation of Presidents and senior judicial officials from supreme courts across Europe. The symposium focused, among other topics, on the following themes:

(a) the methodology of the Federal Court in interpreting legal rules;

(b) cognitive biases and judicial decision-making;

(c) the reasoning of decisions of the French Court of Cassation;

(d) the role of the judge and the way in which the Swiss Federal Supreme Court contributes to social progress (with examples from case law on women’s rights); and

(e) the principle of exhaustion of domestic remedies in the case law of the European Court of Human Rights.

During the official ceremony, welcome addresses were delivered, among others, by the Secretary General of the Court, Mr Nicolas Lüscher, the President of the Council of States, Mr Andrea Caroni, the President of the National Council, Ms Maja Riniker, and the Federal Councillor, Mr Beat Jans.

The President of the Swiss Federal Supreme Court, Mr François Chaix, emphasised the Court’s enduring commitment to the fundamental values of the Enlightenment, at a time of international circumstances in which even democratic states call into question the core principles of the rule of law. He also recalled that the words Lex, Justitia, Pax—Law, Justice, Peace—are engraved on the façade of the Court and constitute the core of its mission.

The presence of the President of the Hellenic Court of Audit at the events provided an opportunity for the exchange of views with judicial officials from other European Supreme Courts and highlighted the importance of international cooperation in the field of justice.

The Spokesperson
Dimitrios Peppas
Judge Counsellor

The Vice-President of the Hellenic Court of Audit, Ms M. Vlahaki, following an invitation from the Supreme Audit Institution of Albania (ALSAI), participated in the anniversary events marking 100 years since its establishment. The events took place in Tirana on 19 and 20 May 2025. During the official ceremony, held in the plenary hall of the Parliament of Albania, Ms Vlahaki delivered a speech.

The events were attended by the heads of the International Organization of Supreme Audit Institutions (INTOSAI) and the European Organization of Supreme Audit Institutions (EUROSAI), members of the European Court of Auditors (ECA), delegations from peer European Supreme Audit Institutions (SAIs) and international organisations, as well as members of the academic community and the diplomatic corps.

The participation of the Hellenic Court of Audit in these events aims to promote international cooperation and the exchange of expertise among Supreme Audit Institutions. In this context, among other matters, the possibility of the Court’s participation in a coordinated international audit organised by the Supreme Audit Institution of Brazil under the auspices of INTOSAI was explored, and representatives of peer institutions were invited to develop bilateral relations.

The Spokesperson
Dimitrios Peppas
Judge Councellor

The Hellenic Court of Audit, represented by Judge Counsellor Anna Papapanagiotou, participated in the Annual Meeting of the International Board of Auditors for NATO (IBAN), together with representatives of the competent audit institutions of the Member States (CNABs) of the defence organisation. The meeting took place on 15 May 2025 at NATO Headquarters in Brussels.

The meeting, which was also attended by the HCA Junior Judge Styliani Tori, reviewed the IBAN Annual Activity Report for 2024. Furthermore, discussions focused on strengthening international cooperation between IBAN, national Supreme Audit Institutions and the International Organization of Supreme Audit Institutions (INTOSAI), as well as on matters relating to IBAN’s audit methodology.

Additionally, for the first time this year and following a special invitation from IBAN, the members of the Session were addressed by:
• Olha Pishchanska, President of the Supreme Audit Institution of Ukraine, who presented “Security Challenges and the Role of the Supreme Audit Institution of Ukraine in Time of War”.
• Tony Murphy, President of the European Court of Auditors, who presented the key conclusions of the European Court of Auditors’ Special Report 4/2025 on “EU Military Mobility”.

During the discussion on IBAN’s 2024 Annual Activity Report, Judge Counsellor Anna Papapanagiotou congratulated the International Board of Auditors for its efforts to safeguard professional integrity and quality under adverse conditions, as well as for the work completed in 2024. However, she expressed certain concerns arising from the report, relating to:
• the increased number of qualified opinions on the financial statements of audited entities;
• delays in the resubmission of financial statements;
• modified audit opinions concerning projects under the NATO Security Investment Programme (NSIP).
Ms Papapanagiotou noted that this situation, combined with a recognised shortage of audit staff, negatively affects IBAN’s performance indicators and points to structural challenges that are expected to be successfully addressed, primarily through the recruitment of the necessary personnel.

She reassured CNABs that the Hellenic Court of Audit remains firmly committed to supporting the decisive role of IBAN within NATO’s governance framework.

The Hellenic Court of Audit, represented by Judge Councellor Ms Anna Papapanagiotou, participated in the international scientific conference entitled: "Building Resilient Institutions: Adapting to Environmental Dynamics – The External Audit Perspective." The conference was organised by the Albanian Supreme Audit Institution (ALSAI) on 6 and 7 May 2025 in Tirana, as part of the celebrations marking its 100th anniversary.

On the first day of the conference, three sessions were held on the following topics: "Evolution of Audit Methodologies for Resilience," "Strengthening Institutional Capacity and Agility," and "Navigating Regulatory and Technological Developments." During the third session, Judge Councellor Ms A. Papapanagiotou delivered a presentation entitled: "Artificial Intelligence and Machine Learning in Public Sector Auditing: The Experience of the Hellenic Court of Audit as a Supreme Audit Institution with Jurisdictional Powers." She highlighted the Court's innovative approaches to the use of AI and ML in both its jurisdictional and auditing functions.

As she emphasised in her speech: "The integration of digital technologies and artificial intelligence applications in the fields of justice and auditing provides the Hellenic Court of Audit with essential administrative support. Leveraging such tools enhances transparency, optimizes efficiency, reduces bureaucratic procedures, and accelerates the handling of judicial and audit cases. The implementation of advanced AI techniques—such as natural language processing (NLP), machine learning (ML), and neural networks—is not merely a technological innovation; it is a guarantee of effectiveness, accountability, and equality. As such, it serves as a key driver for the successful fulfillment of the Court's institutional role."

On the second day, the conference focused on the Audit Quality Management System developed by the INTOSAI Development Initiative (IDI) and piloted by volunteer SAIs under the supervision of the SIGMA Programme (Support for Improvement in Governance and Management), a joint initiative of the OECD and the European Union.

The Hellenic Court of Audit, represented by Judge Counsellor Ms A. Papapanagiotou, participated in the 10th General Assembly of the Association of Supreme Audit Institutions using the French Language (AISCCUF), held in Dakar, Senegal, from 9 to 11 April 2025.
The General Assembly, convened every three years, provided an important opportunity for the exchange of views and best practices among the member Supreme Audit Institutions (SAIs). During the proceedings, two main round-table discussions were held on the following topics:
•    management and quality control practices for SAIs with jurisdictional powers
•    audits relating to the mitigation of and adaptation to the impacts of climate change
During the second round-table discussion, Judge Counsellor Ms A. Papapanagiotou presented the environmental audits of the Hellenic Court of Audit that have been completed, as well as those currently under way. In the course of her presentation, Ms Papapanagiotou emphasised that:
“The performance audits conducted by the Hellenic Court of Audit reflect the Court’s consistent commitment to supporting efforts aimed at mitigating the impacts of climate change and adapting to them, through the evaluation of the effectiveness of public policies in addressing environmental challenges. Through a broad range of themes, including access to water, waste management, reforestation and air pollution, we seek to provide public decision-makers with documented and objective analyses based on the principles of sustainability, effectiveness and good governance.”
She further underlined that:
“Supreme Audit Institutions can play a decisive role in addressing climate change by highlighting not only weaknesses and shortcomings, but also examples of best practice, thereby contributing to the promotion of more coherent, more ambitious and more effectively implemented public policies.”
Finally, the General Assembly approved the activity report and the financial statements for the 2022–2025 period, proceeded with the partial renewal of the AISCCUF Executive Board — electing, inter alia, the Supreme Audit Institution of Djibouti as President — and adopted the strategic framework for its activities for the 2025–2028 period.

On Tuesday, 15 April 15 2025, a delegation from the European Parliament paid an official visit to the Hellenic Court of Audit to exchange views in the context of evaluating the progress of the Recovery and Resilience Facility (RRF).

The Hellenic Court of Audit was represented by its President, Ms S. Ntouni; Vice President Ms E.-E. Kouloubini; Judge Councellors Mr D. Peppas (Spokesperson of the Court), Mr K. Efentakis, Mr D. Tsakanikas, Ms A. Papapanagiotou, and Ms I. Papatheodorou; and Junior Judge Mr E. Kalaintzis (Assistant Spokesperson).

The European Parliament delegation comprised the following Members (MEPs): Mr S. Mureșan, Vice-Chair of the EPP Group, Head of Delegation, and member of the Committee on Budgets and the Committee on Economic and Monetary Affairs; Mr K. Ressler, member of the EPP Group and the Committee on Budgets; Mr G. Aftias, member of the EPP Group, the Committee on Budgets, and the Committee on Economic and Monetary Affairs; Mr E. Győri, member of the Patriots for Europe Group; and Ms A. Van Brug, member of the Renew Europe Group, the Committee on Budgets, and the Committee on Economic and Monetary Affairs.

During the meeting, the following were presented:

the Court’s Audit Report 2/2024, concerning the Recovery and Resilience Facility and the risk of delays; 

the planned audit for the current year, covering resources allocated to training programmes for the unemployed and vocational retraining;

the special legal procedure for the pre-contractual audit of high-value public contracts funded by the RRF; and

the absorption rate of the Facility's funds, as detailed in the Court's 2023 Fiscal Sustainability Report.

The judges of the Hellenic Court of Audit responded to questions from the MEPs, providing comprehensive information, particularly regarding the pace of fund absorption and the final use of RRF resources, the impact of these funds on the real economy, and the procedures followed in cases where irregularities are identified during the Court's audits.

The Members of the European Parliament thanked the judges for the detailed briefing and acknowledged the importance of the audits conducted by the Hellenic Court of Audit.

On Tuesday, 11 March 2025, a meeting was held between the President of the Hellenic Court of Audit, Ms S. Ntouni, and the State Prosecutor General to the Court, Mr S. Poulis, and the President of the European Court of Auditors (ECA), Mr T. Murphy.

The discussion focused on common challenges and best practices in the field of anti-corruption, with a view to safeguarding public finances.

The meeting reaffirmed the commitment of both Institutions to the continuous improvement of audit mechanisms and the promotion of sound financial management at both national and European levels. Furthermore, the need to strengthen cooperation was underscored, given that contemporary challenges know no borders.

Finally, the importance of Supreme Audit Institutions (SAIs) and the imperative need to ensure their independence were highlighted, particularly in times of increased scrutiny. In this context, it was emphasised that the jurisdictional model followed in Greece contributes decisively to enhancing the effectiveness and impartiality of audit work.

Those attending the meeting on behalf of the ECA were: Mr N. Milionis, Member of the ECA; Mr W. Stolz, Head of Cabinet to Mr Murphy; Mr K. Sniter, Head of Cabinet to Mr Milionis; Mr N. Kylonis, Auditor and RRF (Recovery and Resilience Facility) Coordinator at the ECA; and Ms Z. Papadopoulou, Attaché in the Cabinet of Mr Milionis.

Representing the Hellenic Court of Audit were Mr E. Kalaintzis, Junior Judge, and Mr A. Fragkos, Judicial Clerk – Auditor of the Department of European, International & Public Relations and the 4th Chamber.

On 4-6 March 2025, in Bratislava, Slovakia, the first joint meeting of the groups for Strategic Goals 1 and 2 of the European Organization of Supreme Audit Institutions (EUROSAI) took place.

During the meeting, the progress of the groups' work was presented, particularly with regard to the introduction of new technologies and methods into the audit process, the professional training of auditors, the exchange of expertise, and the peer review of the work of Supreme Audit Institutions (SAIs). Furthermore, views were exchanged on common issues and challenges faced by SAIs, and the need to deepen cooperation among EUROSAI members was emphasised.

Finally, emphasis was placed on the dissemination of EUROSAI’s work, both within each individual SAI and to their external stakeholders (institutional bodies and civil society).

The Hellenic Court of Audit was represented by Judge Councellor Ms Th. Gnardelli and Junior Judge Mr S. Petakos.

The Hellenic Court of Audit participated in the Meeting of Auditors General and Heads of Supreme Audit Institutions of the member states of the Organisation for Economic Co-operation and Development (OECD), held on 28–29 January 2025 at the Organisation’s headquarters in Paris. The Court was represented by Judge Counsellor Ms Th. Gnardelli.
The Meeting focused on the role of Supreme Audit Institutions (SAIs) in strengthening public financial management and promoting a better understanding of the fiscal challenges faced by OECD member states.
The main topics discussed during the Meeting were:
•    The use of audit findings in the state budget preparation process
•    Expenditure audits aimed at improving resource allocation and the role of Supreme Audit Institutions
•    Sustainability audits and “green” budgeting, as well as the role of Supreme Audit Institutions in the green transition
•    Enhancing public awareness of fiscal policy issues, particularly in the areas of healthcare, population ageing, the green transition and defence
•    Prioritising audit subjects according to their significance and exploring future methods for auditing the public sector
 

On Friday, 31 January 2025, the President of the Hellenic Court of Audit, Ms S. Ntouni, attended the solemn hearing of the European Court of Human Rights (ECHR), held at its seat in Strasbourg to mark the opening of the 2025 judicial year.
The proceedings were opened by the President of the ECHR, Mr M. Bošnjak, who presented the Court’s judicial report for the previous year and outlined its priorities for the year ahead. Subsequently, the First President of the French Court of Cassation (Cour de cassation), Mr C. Soulard, addressed the relations between the two Courts.
The hearing was preceded by a seminar entitled “Protecting Human Rights in a World of Artificial Intelligence, Algorithms and Big Data”. The seminar addressed the following themes:
•    European standards for artificial intelligence
•    Freedom of expression in the era of artificial intelligence
•    Artificial intelligence and the right to a fair trial
•    Addressing potential discrimination in artificial intelligence