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The Office of the Auditor General’s Summary of Activities in 2017

The year 2017 was the last calendar year in the strategy period 2014–2018. The goals were to deliver relevant and socially useful auditing, implement professional auditing and controls, and have good management and efficient use of resources.

Published 5/15/2018 1:00 PM

The results from user surveys indicate that the ministries have found investigations by
the Office of the Auditor General (OAG) to be a useful basis for change and

In 2017, an internal evaluation was completed to review the quality of the OAG's work
and our compliance with international standards for public auditing. The evaluation,
conducted in accordance with the methodology developed by the International
Organisation of Supreme Audit Institutions (INTOSAI), showed that the OAG meets its audit mandate and delivers independent and sound revisions at the right time.
The evaluation showed that the OAG must continue working to develop the auditing
practice and that the international auditing standards could be reflected to a greater
extent in the guidelines for auditing. A separate action plan has been prepared with
measures to follow up on the findings.

In 2017, the OAG designed a new strategy document for the period 2018–2024 and
established a modernisation programme to ensure that gains from current and future
development projects will be realised. The employee survey Human Capital Index was completed in the spring of 2017. The themes were employee engagement, working environment and cooperation. The OAG has consistently received high scores on all indices. However, it was stated that management could be better at coordinating and carrying out change processes. The establishment of the modernisation programme to improve the ability to manage the implementation of development projects is a significant measure to meet these challenges.


In 2017, the Office of the Auditor General had an underspend of NOK 14.2 million. The main reason for the underspend is that the OAG immediately implemented tightening measures to adapt the operational level to the new budgetary framework in summer 2017 when we were notified of a 2.5% reduction in the budget proposal for 2018. A significant measure was to let positions remain unfilled when people left so that we would be prepared for necessary staffing cuts in 2018. In January 2017 we budgeted for 466 full-time equivalents (FTEs) for 2017, while in January 2018 we budgeted for 446 FTEs for 2018. Despite the staffing cuts in 2017, we managed to maintain approximately the same level of auditing work. In addition, we had somewhat less travel activity, lower expenditure on the purchase of consulting services and somewhat lower expenditure on office space than budgeted. We have also implemented tightening measures in the active ageing policy so that we now are in line with what generally applies in the state.

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