Feasibility study

The OAG conducts a materiality and risk assessment of each ministry every year. This forms the basis for selecting audit areas.

When we have selected relevant areas, we normally carry out a feasibility study after which a decision is made as to whether or not a main analysis is to be conducted.

When we start a feasibility study, the ministries in question and any subordinate agencies are informed. During this phase we also have contact with ministries, subordinate agencies, professional individuals and others to gather information.

Whether or not we are to continue a project is determined on the basis of the feasibility study’s indications of nonconformance and weaknesses, and on assessments of practical considerations. If the investigation is concluded after the feasibility study, the OAG conveys this information to the government administration.

Main analysis

When we start a main analysis, we inform the ministries in question and any subordinate agencies about the purpose of the investigation, preliminary audit criteria, audit questions, methodology to be applied and the gathering of facts. The ministry makes comments, particularly to the audit criteria – i.e. the norms and standards that are relevant for the performance audit concerned.

The decisions and intentions of the Storting form the point of departure for the audit criteria, but auditors can also use the government administration’s own regulations and objectives as audit criteria provided that these have a close connection to the decisions and intentions of the Storting. Auditors can also utilise general criteria – for example professional standards.

In the main analysis phase contact is made with ministries, subordinate agencies, professional individuals and others. The results are documented in a main analysis report that is sent to the ministries in question for a review of the facts and assessments.

Reporting

Reporting to the Storting on performance audits is made in the Document no. 3 series. The document contains a summary of the investigation, the ministry’s comments on the report, the OAG’s observations, the ministry’s response to these, and the OAG’s final statement. The main analysis report is attached to the document.

Main analysis reports that are not submitted to the Storting as a Document no. 3 are issued as "administrative reports". The main criteria for not sending the report to the Storting as an individual case is that the findings can be of more minor importance, that the government administration has already made the required improvements or that the Storting has been notified or will be notified in the near future of planned measures that may make the report less relevant.

Administrative reports are sent to the Standing Committee for Control and Constitutional Affairs and the ministry in question for their information and are described in Document no. 2 (the annual report of the OAG).

Follow-up

All performance audits that are reported to the Storting in Document no. 3 must normally be followed up three years after the matter has been considered in the Storting. The Storting is given feedback on the follow-up through Document no. 3:1.

The purpose of the follow-up is to ensure that the government administration has implemented the measures required by the Storting after its consideration of the performance audit report.