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Institutional development

Good governance and combating corruption are high-priority areas of focus within Norwegian and international aid. An independent and professionally strong external audit can make an important contribution to these goals. The goal of the OAG's aid work is therefore to strengthen the impact of SAIs to improve the management of shared resources.

Since 2001 the OAG has been responsible for the INTOSAI Development Initiative (IDI), which is a development body for SAIs in developing countries. The IDI contributes to improved auditing capacity in more than 140 SAIs through needs-based, targeted and sustainable development programmes.

In 2017, the OAG worked with SAIs in Nepal, Myanmar, Uganda, AFROSAI-E, Zambia and Sierra Leone. AFROSAI-E is an association of English-speaking SAIs in Africa and includes 25 countries. The collaboration with Macedonia was completed in 2017.

Selected key figures for the OAG's aid work in 2017: 

  • 215 auditors were trained in performance auditing
  • 145 auditors were trained in ICT auditing
  • 75 auditors were trained in auditing of the petroleum and mining industries
  • 33 audits were completed with assistance from the OAG
  • 4 revision manuals were developed with assistance from the OAG 1 auditing standard was improved with assistance from the OAG 39 auditors from the OAG were involved in aid work

Thematic areas of focus

The Petroleum Programme

The auditing of state management of recoverable resources is a prioritised area for our assistance. The OAG has therefore established a petroleum programme to ensure systematic, knowledge-based and unified assistance in the area. This includes both petroleum and mineral resources. This sector plays a very important role in many of our partner countries and can involve large revenues and large risk. Norway's experience with the production of oil and gas, and expertise in the management of the revenues from this, make us a suitable partner for our partner countries in this thematic area.

ICT auditing

ICT is another theme that we prioritise for support to SAIs in developing countries. The increased use of electronic tools in the central government of various countries has provided gains in effectiveness, but also leads to increased risk of and vulnerability to misuse and manipulation. The purpose of ICT auditing is to ensure effective processes for handling ICT risks and vulnerabilities. The OAG has a team of ICT auditors that work across the aid projects, so far in Zambia, Sierra Leone and Myanmar.

Important results of our development cooperation

  • A new auditing standard was developed in Myanmar with Norwegian aid.
  • Two audits of the mining sector were completed in Sierra Leone with assistance from the OAG.
  • The Office of the Auditor General in Uganda, with assistance from the Norwegian OAG, performed audits that identified several million US dollars in refunds that  
    petroleum companies had wrongfully attempted to procure from the Ugandan government.
  • We have assisted in creating a strategy for ICT auditing at regional level through AFROSAI-E.
  • Leaders in the Nepalese SAI have been trained in quality control.
  • The Zambian central government has received improved auditing of ICT-based financial management systems.

The OAG reported approximately NOK 10 million to the OECD DAC as expenses relating to development work for 2017.

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

Phone: +47 22 24 10 00

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