The Office of the Auditor General of Norway () is the state

auditor An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting an ...

of the

Government of Norway The Council of State () is a formal body composed of the most senior government minister (government), ministers chosen by the Prime Minister of Norway, Prime Minister, and functions as the collective decision-making organ constituting the Go ...

and directly subordinate of the

Parliament of Norway The Storting ( ; ) is the supreme legislature of Norway, established in 1814 by the Constitution of Norway. It is located in Oslo. The unicameral parliament has 169 members and is elected every four years based on party-list proportional represe ...

. It is responsible for

auditing An audit is an "independent examination of financial information of any entity, whether profit oriented or not, irrespective of its size or legal form when such an examination is conducted with a view to express an opinion thereon." Auditing al ...

, monitoring and advising all state economic activities, including

financial audit A financial audit is conducted to provide an opinion whether "financial statements" (the information is verified to the extent of reasonable assurance granted) are stated in accordance with specified criteria. Normally, the criteria are interna ...

performance audit Performance audit refers to an independent examination of a program, function, operation or the management systems and procedures of a governmental or non-profit entity to assess whether the entity is achieving economy, efficiency and effectivenes ...

s and corporate control. Located in Oslo, it is led by a

board Board or Boards may refer to: Flat surface * Lumber, or other rigid material, milled or sawn flat ** Plank (wood) ** Cutting board ** Sounding board, of a musical instrument * Cardboard (paper product) * Paperboard * Fiberboard ** Hardboard, a ...

of five auditors general elected for four years and from 2014 it has been led by

Per-Kristian Foss Per-Kristian Foss (born 19 July 1950) is a Norwegian politician for the Conservative Party and from 2014 to 2021 the Auditor General of Norway. He was elected to the Norwegian Parliament from Oslo in 1981, and was re-elected on six occasions. ...

. It is regulated by the ''Auditor General Act of June 1, 2005''. The office has about 460 employees, mostly recruited among

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lawyer A lawyer is a person who is qualified to offer advice about the law, draft legal documents, or represent individuals in legal matters. The exact nature of a lawyer's work varies depending on the legal jurisdiction and the legal system, as w ...

s and

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History

The office dates back to 1814 when the

Constitution of Norway The 'Constitution of Norway'' (complete name: The Constitution of the Kingdom of Norway; Danish language, Danish: ; Norwegian language, Norwegian Bokmål: ; Nynorsk, Norwegian Nynorsk: ) was adopted on 16 May and signed on 17 May 1814 by the N ...

§75 stated that there were to be appointed five auditors by the Parliament of Norway with the first auditors being appointed in 1816. In 1822 the Ministry of Auditing (''Revisjonsdepartementet'') was created as a supplement to the office that originally bore the name ''Statsrevisjonen'' (lit. ''the State Auditing''). When the current

Parliament of Norway Building In modern politics and history, a parliament is a legislative body of government. Generally, a modern parliament has three functions: representing the electorate, making laws, and overseeing the government via hearings and inquiries. ...

opened in 1866 the office followed along and stayed in the building until 1890. In 1918, the system is changed and all state auditing is taken over by the office, removing the ministry. In 1938, with 64 against 63 votes, the Parliament of Norway changed the office's name to the current ''Riksrevisjonen'' (lit. ''the National Auditing''). In 1962, the auditing of the

Norwegian State Railways Norwegian, Norwayan, or Norsk may refer to: *Something of, from, or related to Norway, a country in northwestern Europe *Norwegians, both a nation and an ethnic group native to Norway *Demographics of Norway *Norwegian language, including the two ...

, Telegrafverket and the

Postal Service The mail or post is a system for physically transporting postcards, letters, and parcels. A postal service can be private or public, though many governments place restrictions on private systems. Since the mid-19th century, national postal sy ...

were included in the office.

Auditor Generals

The Auditor General is the head of the Office. *1816–1821 :

Marcus S. Lyng Marcus, Markus, Márkus or Mărcuș may refer to: * Marcus (name), a masculine given name * Marcus (praenomen), a Roman personal name Places * Marcus, a main belt asteroid, also known as (369088) Marcus 2008 GG44 * Mărcuş, a village in Dobârl ...

*1821–1827 : Frederik Motzfeldt *1827–1834 : Lauritz Nicolai Kraft *1827–1845 : Peter L. Stabel *1834–1846 : Søren Anton Wilhelm Sørenssen *1848–1854 : Johan D. Rye *1854–1881 : Peter Daniel B. W. Kildal *1882–1883 : Peder Krabbe Gaarder *1883–1898 : Hagbard Berner *1898–1923 : Svend Borchmann Hersleb Vogt *1923–1925 : Tore Embretsen Aaen *1926–1949 :

Hans T. H. Lütken Hans Trygve Helmer Lütken (6 April 1882 – 5 March 1949) was a Norwegian jurist and state auditor. He was born in Oslo, Christiania to Harald Lütken and Martha Larsen, and graduated as cand.jur. in 1906. He served as Office of the Auditor Gen ...

*1949–1950 :

Saamund Olsen Bergland Saamund Olsen Bergland (24 May 1881 – 23 June 1978) was a Norwegian state auditor and politician. He was born in Fyresdal to Ole Torkelsen Vatnedal and Anne Saamundsdatter Nedrebø. He was elected representative to the Storting for the period ...

*1950–1978 : Lars Breie *1978–1980 : Tor Oftedal *1981–1990 : Petter Furberg *1990–2005 :

Bjarne Mørk Eidem Bjarne Mørk Eidem (4 October 1936 – 2 October 2022) was a Norwegian politician for the Labour Party. He was chairman of the Norwegian Aquaculture Center in Brønnøy Municipality. Biography Bjarne Mørk Eidem was a member of the Norwegian ...

*2005–2013 : Jørgen Kosmo *2014–2021:

*2022–Present:

Karl Eirik Schjøtt-Pedersen Karl Eirik Schjøtt-Pedersen (born 3 October 1959 in Vardø) is a Norwegian politician for the Labour Party. He is currently the Auditor General of Norway since 2022. He was a parliamentary representative for Finnmark from 1985 to 2009. He serve ...

External links

References

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Norway Norway, officially the Kingdom of Norway, is a Nordic countries, Nordic country located on the Scandinavian Peninsula in Northern Europe. The remote Arctic island of Jan Mayen and the archipelago of Svalbard also form part of the Kingdom of ...

Government agencies of Norway Government agencies established in 1816 Storting Supreme audit institutions 1816 establishments in Norway