Audit

Riksrevisjonen

55/100

Summary

Riksrevisjonen (the Office of the Auditor General of Norway) is the supreme audit institution of Norway, constitutionally anchored in § 75 k of the Constitution and governed by Lov om Riksrevisjonen of 7 May 2004. The institution is led by a five-member board, each holding the title of Riksrevisor, all elected by the Storting for a four-year term coinciding with the parliamentary term; the board is collectively accountable to the Storting and may be removed by it. Riksrevisjonen conducts financial, performance, and compliance audits of all central government revenues and expenditures, ministries, agencies, and bodies receiving state funds. The office has a statutory right of access to all information and documents necessary for audit purposes under the Riksrevisjonsloven. Annual advisory reports and special reports are submitted directly to the Storting and made public without prior government review. The budget is approved as a legislative line item by the Storting.

Independence Scorecard

Independence Score: 55/100 (moderate)
55/100
Limited
Methodology v0.1
AppointmentLegislative appointment
Term length4 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerNo
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Lov om Riksrevisjonen
Citation
Lov om Riksrevisjonen av 7. mai 2004 nr. 21; Kongeriket Noregs grunnlov § 75 k
Full text
Full text of law →

Jurisdiction scope

All ministries, agencies, state-owned enterprises, and bodies receiving state funds; financial, performance, and compliance audit of the entire state budget

Secondary Sources