Office of the Auditor General of Norway

Office of the Auditor General of Norway
Name	Office of the Auditor General of Norway
Native name	Riksrevisjonen
Formed	1816
Jurisdiction	Kingdom of Norway
Headquarters	Oslo
Chief1 name	Audun Rikardsen
Chief1 position	Auditor General
Parent department	Storting

Office of the Auditor General of Norway is the supreme audit institution responsible for auditing the financial accounts and performance of Norway's central institutions including the Storting, the Government of Norway, and state-owned enterprises. It audits compliance with the Constitution of Norway, statutes such as the Accounting Act, and international commitments like the European Economic Area agreements; the office reports findings to the Storting and to the public through annual reports and special investigations. The office interacts with domestic institutions such as the Ministry of Finance (Norway), the Ministry of Justice and Public Security (Norway), and agencies including NAV, Statkraft, and Equinor.

History

The office traces its origins to auditing arrangements established after the Union between Sweden and Norway period and formalization in the early 19th century following the adoption of the Constitution of Norway in 1814. Throughout the 19th and 20th centuries it adapted to institutional reforms influenced by developments in the Parliamentary system, the expansion of the Welfare state, and Norway's industrialization tied to firms like Norsk Hydro and discoveries in the North Sea oil fields. During the post-World War II era the office engaged with reconstruction policies involving the Norwegian Labour Party, Erna Solberg's administrations, and reforms enacted by the Ministry of Trade, Industry and Fisheries (Norway). The office modernized auditing practices in response to international standards from bodies such as the International Organization of Supreme Audit Institutions and guidelines promoted by the European Court of Auditors.

Mandate and Legal Framework

The office operates under mandates enshrined in the Constitution of Norway and statutes passed by the Storting, including provisions that implement principles from the European Convention on Human Rights as they affect public accountability. Its legal framework references the Public Administration Act (Norway), the Freedom of Information Act (Norway), and directives coordinated with the Ministry of Finance (Norway) and the Office of the Prime Minister (Norway). The office’s authority to audit state enterprises is shaped by company laws such as the Norwegian Companies Act and sectoral statutes governing entities like Yara International and Avinor. Judicial interaction occurs through the Supreme Court of Norway when legal disputes arise over access to records or interpretation of audit statutes.

Organization and Leadership

The institution is headed by the Auditor General, appointed by the Storting, supported by a board and an administrative structure with departments for financial audit, performance audit, and legal affairs. Senior leadership communicates with parliamentary committees including the Standing Committee on Finance and Economic Affairs and the Standing Committee on Scrutiny and Constitutional Affairs. Regional and sectoral audit units coordinate audits of agencies such as Directorate of Health (Norway), Norwegian Directorate for Education and Training, and state enterprises including Telenor and Statnett. The office employs auditors, economists, lawyers, and analysts trained in standards advanced by institutions like the International Federation of Accountants and universities such as the University of Oslo and Norwegian School of Economics.

Functions and Activities

Core functions include financial audits of state accounts, performance audits assessing economy, efficiency and effectiveness in programs such as those run by Norwegian Refugee Council partners, compliance audits of statutory obligations, and special investigations into irregularities involving bodies like Petoro or municipal authorities such as Oslo Municipality. The office conducts audits related to major policy areas including petroleum management overseen by the Ministry of Petroleum and Energy (Norway), welfare administration by NAV, defense procurements involving the Norwegian Armed Forces, and public health responses coordinated with the Norwegian Institute of Public Health. Outputs include audit reports, briefings to parliamentary oversight committees, recommendations issued to ministers, and exposés that have influenced public debate around entities like Statkraft and Kongsberg Gruppen.

Notable Audits and Reports

The office has produced influential audits on topics such as management of the Government Pension Fund of Norway, oversight of petroleum revenues tied to the Svalbard Treaty implications, procurement in the Norwegian Armed Forces, and crisis management during events involving public agencies like Direktoratet for samfunnssikkerhet og beredskap. Reports have prompted parliamentary inquiries involving parties like the Conservative Party (Norway) and the Labour Party (Norway), and led to reforms in agencies such as NAV and the Norwegian Tax Administration. High-profile examinations of state-owned enterprises, infrastructure projects with Statens vegvesen, and compliance with EU/EEA rules have shaped policy and litigation in courts including the Borgarting Court of Appeal.

International Cooperation and Memberships

The office participates in international networks including the International Organization of Supreme Audit Institutions (INTOSAI), the European Organization of Supreme Audit Institutions (EUROSAI), and bilateral cooperation with counterparts such as the Swedish National Audit Office and the UK National Audit Office. It contributes to development assistance audits in coordination with the Norwegian Agency for Development Cooperation and engages with multilateral entities such as the World Bank, the International Monetary Fund, and the OECD on matters of public financial management. The office represents Norway in auditing standards discussions influenced by the United Nations and cooperative exercises with audit institutions from countries like Denmark, Finland, and Germany.

Category:Supreme audit institutions Category:Government agencies of Norway