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Good marks for performance auditing at the Office of the Auditor General

Performance audit practice at the Office of the Auditor General of Norway was given good marks by an international group that assessed various aspects of the way this type of auditing is conducted. The report (a peer review) states that the OAG’s performance audit practice is suitably designed and operating effectively to produce high quality performance audits. Staff from the British, Swedish and Danish audit institutions undertook the assessment.
Published 11/22/2005 5:00 PM

The peer review took a little more than a year, and the team submitted their report on 22 November. Their examination included whether the auditing contributed to the Storting’s control of government administration and improvement of the government administration itself, and whether the audit practice complies with national and international standards in this area.

It was the unanimous view of all members of the team that the results of the peer review provide reasonable assurance to the Storting, the government administration and the public that the performance audit practice of the OAG is suitably designed and operating effectively and that the performance audits are of high quality. The OAG’s performance audits are thorough and well evidenced.

The team also emphasised that the OAG is a “learning organisation” and that OAG staff actively seek out good practice and new ideas.

Even though the OAG is in general given positive feedback, the team also suggested a number of ways of improving performance auditing. These include the following areas to which attention should be paid in the future:

  • conducting more timely performance audits, so that the information and analyses in the reports submitted to the Storting are as up-to-date as possible
  • achieving greater impact in the government administration from the OAG’s high-quality audits and reports
  • developing the OAG’s internal communications and its communication with the Storting and with ministries to underpin improvements in timeliness and impact

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