In house training at the OAG of Norway Øivind Berg Larsen, Deputy Director General

Our challenge A large number of our new staff comes from an educational background with no public auditing focus We perform three distict Audit Functions: Financial audit (incuding compliance) Performance auditing Corporate control There is a need to ensure that the right training activities take place at the right time

Our answer: The three year plan planned career development: responsibility, grade, salary individual training measures self-education/ e-learning Introduction course training program Financial Audit training program Performance Audit training program Corporate Control So far: career development over three years: Employees get feed-back in follow up convwersation and yearly evaluation interview If development is in accordance with expectations middle management will recommend for employee to follow development path Advisor after three years Thereafter: development according to performance Now: Personal development, compulsory training and evaluation are tied together Need certain knowledge instantly Introduction by own division/department Social and professional coach in division E-learning before introduction course Shorter introduction course (7 down to 5 days) Overview over Riksrevisjonens business areas Function and history of norwegian parlamentary system Miscallaneous (archive, library, other services) Introduction into own division/department 1 year 2 years 3 years 6 month 1 mnd

Individual training plans varying training needs individual training plans are the core of know-how development individual training plans are drafted when appointed and updated in an yearly formal interview with the section head new appointees can be excepted from training measures if they already posess certain competencies competence requirements include all employees existing staff will have to update their know-how according to the new plans and requirements

Some examples of what we do The introductory programme I – on own PC

Some examples of what we do The introductory programme II Classroom Introduction Course: Core values Administrative routines Introduction to all types of audit Social programme and visit to Parliament

Some examples of what we do First year training – split by audit type: Financial Performance Corporate controll Own Methodology PROSIT – audit tool Public accounting principles The Governement financial regulations Basic social science methodology How to analyse private sector accounts The legal status of state owned companies

Some examples of what we do Second year training – some common, some split Common: The decisions and intentions of the Storting The state budget process Financial Performance Corporate controll IT-audit Communicating with the auditee I Project management II How to use questionaires What is important in Corporate controll Write better reports

Some examples of what we do Third year training – some common, some split Common: How to present audit results Financial Performance Corporate controll Quality assurance in Financial auditing Communicating with the auditee II Risk and materiality in Performance Auditing Project management II

www.riksrevisjonen.no/en/Methodology/ Conclusion: In house training has been usefull and necessary! See also: www.riksrevisjonen.no/en/Methodology/