Audit
Ríkisendurskoðun
Ríkisendurskoðun
69/100
Summary
Ríkisendurskoðun (National Audit Office of Iceland) is the supreme audit institution established under Lög nr. 46/2016, the current organic law replacing earlier statutes. The Auditor General (Ríkisendurskoðandi) is appointed by the Althing (parliament) for a 5-year term. INTOSAI and EUROSAI member, applying ISSAI standards.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Legislative appointment |
|---|---|
| Term length | 5 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Lög um ríkisendurskoðanda og endurskoðun ríkisreikninga
- Citation
- Lög nr. 46/2016 (Stjórnartíðindi)
- Full text
- Full text of law →
Jurisdiction scope
External audit of all central government accounts and use of public funds in Iceland; conducts financial, regularity, and performance audits. Reports to the Althing (parliament).