In this context a peer review constitutes “equals” or peers from other countries’ SAIs making an independent assessment of the work of another SAI and, if appropriate, suggesting changes.
The purpose of the peer review included determining whether the NAOD’s auditing practice is independent and suitably designed, and whether the NAOD is operating effectively to provide the Danish parliament (the Folketing) with objective information about the government administration.
The team that conducted the peer review in Denmark consisted of members from the SAIs of Poland, Canada, Sweden and Norway. The team’s report is available via the link on the right on the NAOD’s website. The report has been issued in both Danish and English.
The OAG has also been the subject of a peer review. The report from this assessment was published in November 2006 and can be viewed via the link at the top right of the opening page of the OAG’s website.