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Performance auditing

The Office of the Auditor General undertakes systematic investigations of
  • economy
  • effectiveness
  • efficiency
  • effects

based on the decisions and intentions of the Storting.

The purpose of the investigations is to provide relevant information to the Storting about the implementation and effects of government measures. Performance auditing will thus contribute to better and more effective government administration.

The OAG has compiled its own guidelines for performance auditing (see below). Specific guidelines have been developed for different issues which might be relevant to a performance audit (see attachments to the right).

The following questions may be pertinent in the context of a performance audit:

  • Are resources being used to address issues that are in compliance with the decisions and intentions of the Storting? (Goal achievement)
  • Is the use of resources and concomitant instruments effective in relation to the goals formulated by the Storting in the relevant area?
  • Are regulations laid down by the Storting being complied with?
  • Are the policy instruments, management tools and regulations effective and appropriate for a follow-up of the decisions and intentions of the Storting?
  • Has the Government supplied the Storting with sufficient documentation to facilitate an appropriate decision?
  • Are applicable environmental policies being implemented so that principles for sustainable development and appropriate management of natural resources are being complied with?