International Journal of Government Auditing – April 2007
Denmark
Peer Review of the National Audit Office
During 2006, the National Audit Office of Denmark (NAOD) underwent a peer review of its performance and financial audits. The peer review focused on whether the audits carried out by the NAOD are effective, in accordance with established international standards, and in keeping with the practice of professional supreme audit institutions (SAI).
The Office of the Auditor General of Norway was the lead reviewer for the peer review team, and Kristin Amundsen was the team leader. Other members of the team were from the SAIs of Canada, Poland, and Sweden.
The final peer review report was presented to the NAOD staff in September 2006. The report’s overall assessment was that
- the NAOD’s internal audit guidelines comply with international standards, and its work is consistent with those guidelines;
- the NAOD meets high standards of transparency and invites external reviewers to examine its products; and
- the NAOD’s strategic planning process should take the interests of the Danish public into consideration to guide the selection of subjects for performance audit.
An English version of the report can be downloaded from the NAOD Web site.
For additional information, contact the NAOD:
Fax: ++45 33 11 04 15, 14 38 28
E-mail: rigsrevisionen@rigsrevisionen.dk
Web site: www.rigsrevisionen.dk