1. The Internal Quality Control System at the Office of the Auditor General of Norway
Deputy Director General Øivind Berg Larsen
The Office of the Auditor General of Norway

2. Internal Quality Control
Why
How
Lessons learned

3. The Board of Auditors general
Auditor General
Secretary General
Legal secretariat
Department I
(Financial audit)
Ministries of:
Finance,
Government
Administration and Reform,
Culture and Church Affairs
Department II
(Financial audit)
Ministries of:
Defence
Fisheries and Coastal Affaires,
Agriculture and Food,
Environment,
Petroleum and Energy,
Transport and Communication
Department III
(Financial audit)
Ministries of:
Justice and the Police,
Education and Research
Local Government and Regional
Development,
Trade and Industry,
Foreign Affairs
Department IV
(Financial audit)
Methodology
Ministries of:
Labour and Social Inclusion,
Children and Equality,
Health and
Care Services
Performance Audit Dep II
Ministries of:
Finance,
Fisheries and Coastal Affairs
Defence,
Culture and Church Affaires,
Education and Research,
Agriculture and Food,
Environment,
Petroleum and Energy,
Transport and Communications,
Foreign Affairs
Performance Audit Dep I
Methodology development and advice,
Government-wide policies
Corporate control
Ministries of:
Labour and Social Inclusion,
Government Administration and Reform,
Health and care Services,
Local Government and Regional Development,
Trade and Industry
Administration
Responsibility:
ICT,
Internal
administration and finance,
Information and documentation,
International cooperation,
Personnel

4. Different control regimes for
Financial audits (since 2000)
Performance audits (once only)
Corporate control (once only)

5. The Objectives of Internal Quality Control
High quality audits
Consistent use of standards
Effective use of resources
Provide an arena for learning
For those being subject to control
For those performing the control

6. Common to all Quality Control at the OAG
QC is not part of day to day Quality Assurance
QC is performed after an audit opinion has been formed and sent to the audited body or Parliament
QC is performed by personnel from a different department to the one being controlled
All sections are subject to QC approximately once every four years
The report from the QC team is sent for comments to the section being scrutinised
The report is reviewed by the Top Management Team and is referred to the Board of Auditors General

7. The Quality Control process will verify that
Quality assurance is performed and documented
Personnel are allocated to the assignments in an effective way and according to the priority of the audit
Communication between the audited body and the audit team has been timely and correct
All findings and conclusions are documented and can be reproduced for verification purposes

8. Specific for QC in Financial Audits
The Audit program follows logically from the Strategic Analysis
That the Audit Program has been performed and documented as planned
Conclusions of the QC:
Acceptable
Lacking in part
Mismatch between findings and conclusions

9. Main findings – Financial audit of 2006
Use of new methodology is acceptable
In some controlled audits it is difficult to trace the flow of logic from material risks defined to the audit report
The use of the support tool (Prosit) varies
Internal quality assurance are not always adequately documented
Siste kontroll er gjennomført for revisjonsåret det er ikke gjennomført kvalitetskontroll for revisjonsåret 2006, pga innføring av ny metodikk.
Hovedkonklusjoner fra kvalitetskontrollen for regnskapsåret 2005, gjennomført i For regnskapsåret 2006 ble det ikke gjennomført kontroll, fordi manualen måtte tilpasses ny metodikk i regnskapsrevisjonen.

10. Specific for QC in Performance Audits
Checklists /structured interviews on
Design
Processes
Products
Communications
Findings: All acceptable, but with room for improvements in Communications

11. ???