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 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
 

On Wednesday, 27 November 2024, the Congress of Local and Regional Authorities of the Council of Europe held a working meeting with the Hellenic Court of Audit.

The Congress delegation consisted of Ms. Tanja Joona, member of the Finnish Delegation to the Congress, municipal councillor of the Municipality of Ylitornio and Mr. David Eray, member of the Swiss Delegation to Congress and Minister of the Environment of the Canton of Jura, Ms. Stéphanie Poirel, Head of the Department for the Protection of Local Democracy and Mr. Angel Moreno, Chair of the Council of Europe's Expert Group on the European Charter of Local Self-Government. 

The members of the delegation were welcomed by the President of the Supreme Financial Court, Ms. Sotiria Ntouni, the Vice President, Ms. Anna Ligomenou, the President of the Observatory for the Financial Autonomy of Local Authorities, Councillor Mr. Konstantinos Parathyras, Councillor Ms. Sakellariou, Appeal Judge Mr. P. Pappidas, and Rapporteur Judge Mr. E. Kalaintzis.

On 5 December 2024, a delegation from the United Arab Emirates Accountability Authority paid an official visit to the Hellenic Court of Audit.
The visit started with the official reception of H.E. Mr. Humaid Abushibs, Chairman of the UAE AA, by the President of the Court of Audit, Mrs. Sotiria Ntouni, and the General Prosecutor of the State at the Court of Audit, Mr. Stamatios Poulis.

The official reception was then followed by a presentation of the two Supreme Audit Institutions’ competences by their respective delegations.
The UAE Accountability Authority's delegation referred to the type of audits it carries out (financial audits, compliance and performance audits, information systems audits) to promote the principles of transparency, integrity, accountability and honesty. During these audits extensive use of Artificial intelligence systems is made.

The Court of Audit’s delegation informed the delegation of the UAE Accountability Authority on the Court’s mission and its judicial, advisory and audit remits, as well as the remits of the Prosecutor General of the State at the Court of Audit, as enshrined in the Constitution and further defined in its new Organic Law, that was introduced in order to adapt the Court’s competences to the new financial environment.

This visit laid the foundations for a productive cooperation between the two Institutions aiming at promoting common objectives. The prospect of drafting a Memorandum of Understanding between the two Institutions was among the issues discussed.

The delegation of the Court of Audit consisted of Ms. Sotiria Ntouni, President, Mr. Stamatios Poulis, Prosecutor General of the State, the Mrs. Anna Papanagiotou, Judge – Counsellor, assigned with the portfolio of the Court’s bilateral relations with other SAIs, AISCCUF and NATO, Mrs. Styliani Tori, Junior Judge, assisting within the said portfolio and Mr. Emmanouil Kalaintzis, Junior Judge, Assistant Spokesperson of the Court of Audit.

The United Arab Emirates Accountability Authority was represented by H.E. Mr. Humaid Abushibs, Chairman of the UAE Accountability Authority, accompanied by H.E. Dr. Ali Obaid Al Dhaheri, Ambassador of the UAE to Greece, Eng. Mahrah AlShaya al Ali, Head of Political Affairs & Public Diplomacy at the UAE Embassy in Athens, Mrs. Fatmah Ashtairy, Director of the Specialized Steering Team for Audit and Oversight Affairs, Ms. Fatima Al Hammiri, Head of Politcal Affairs & Diplomacy at the UAE Embassy in Athens, Mr. Omar Al Shamsi, Deputy Director of Strategic Relations, Mr. Fahad Al Zarouni, Director of the European, American and African Relations Department, Mr. Saqer Al Nuaimi, Acting Head of the Security and Defence Department/ Members and Rapporteur of the International Organizations Oversight and Audit Team, and Ms. Alya Al Shamsi, Secretary to the President for International Affairs.