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Role and tasks

The Office of the Auditor General (OAG) is the audit agency of the Norwegian parliament (Storting).

Through auditing, monitoring and guidance, the OAG shall ensure that the central government's revenues are paid as intended and that the central government's resources and assets are used and managed in according to sound financial principles and in compliance with parliamentary decisions.

The general framework conditions are set out in the Act and Instructions relating to the activities of the Office of the Auditor General (Act no. 21 of 7 May 2004 relating to the Auditor General and the Instructions concerning the activities of the Office of the Auditor General of 11 March 2004).

The OAG's tasks are

  • to audit the central government accounts and all accounts submitted by central government agencies and other authorities that are obliged to submit accounts to the central government, including government corporations, public administrative bodies that have been granted special powers, government funds and other bodies or organisations where this is stipulated in separate legislation (financial auditing)
  • to carry out systematic investigations of the finances, productivity, achievement of goals and effects based on parliamentary decisions (performance audit)
  • to monitor the management of the state's proprietary interests in companies, etc. (corporate control)
  • to contribute through auditing to the prevention and detection of irregularities and errors
  • to guide the administration to prevent future errors and deficiencies

The OAG can by agreement undertake international auditing, control or assistance assignments.

The Storting can instruct the OAG to initiate special investigations and appoints an external auditor to audit the OAG.

Scope of the OAG’s auditing and monitoring

The figure illustrates the OAG’s tasks (Auditor General Act, section 9): At the core is the main task of monitoring the central government accounts. The colour fades with the distance from thecentre. This illustrates how within the core area the financial regulations of the central government are followed fully and to the letter. When moving away from thecentre, the application of the government regulations diminishes. The three types of audits both supplement each other and overlap.

Riksrevisjonen, Storgata 16, P.O. Box 6835 St. Olavs plass, 0130 Oslo, Norway

Phone: +47 22 24 10 00

Org.nr: 974 760 843