strategic plan 2006_2010 norveška

8/3/2019 Strategic plan 2006_2010 Norveka

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Published

bytheOfficeoftheAuditorGeneralofNorway.April2

006.

ISBN82-90811-65-9D

-05020-06/eng

Graphicdesign:LarsTothammer

Pho

to:JanneckeSanne

Print:L

oboMedia

The Office of the Auditor General

Pilestredet 42

Postbox 8130 Dep, 0032 Oslo

Norway

Telephone: +47 22 24 10 00

Fax: +47 22 24 10 01

[email protected]


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STRATEGIC PLAN 2006-2010

Office of the Auditor Generalof Norway


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The Office of the Auditor General shall

contribute efficiently and effectively to the

Stortings supervisory activities and shall

promote good government administration


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Foreword

The strategic plan for the period 2006-2010 isfounded on the general vision that the Office of

the Auditor General shall contribute efficiently

and effectively to the Stortings supervisory

activities and shall promote good government

administration. Three of the main objectives are

aimed at the most important user groups, namely

the Storting, the government administration and

the public, and one objective concerns the Office

of the Auditor General as a workplace. Since

the strategies can have relevance for several of

the defined objectives, they have been presented

separately and have been given a relatively gene-

ral formulation. We must be as good as our wordand ensure that measures related to the strategies

are put into operation through the annual perfor-

mance plans and department plans.

One of our principal challenges in the coming

planning period will be to maintain an overall

audit focus. Our main assignments will include

monitoring the Stortings decisions and inten-

tions and assessing the ministries implemen-

tation of the budgets. Performing these tasks

successfully requires cooperation and will the-

refore entail focusing on interaction and sharing

competencies.

The Office of the Auditor Generals values have

been incorporated into the plan and must be

observed by us all in our daily work. Our values

will give us a shared identity and will enable us

to work together to reach our goals.

The development and modernisation of govern-

ment administration is a continuous process, and

the plan emphasises some of the key develop-

ment trends that will influence the work of the

Office of the Auditor General in the years to

come. We must adapt our organisation and useof resources accordingly, as well as our exper-

tise, assignments and audit methodology. During

the planning period, consideration will therefore

be given to whether an alternative form of orga-

nisation and utilisation of employees outside

Oslo would be more appropriate than the present

arrangement.

Office of the Auditor General of Norway,

1 March 2006

Jrgen Kosmo

Auditor General


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KEY DEVELOPMENT TRENDS

Change processes in government

administration

The substantial changes that are taking place

in government administration include different

forms of affiliation for government assignments.

New areas are continuously opening for compe-

tition between public and private operators. In

a number of cases the public sector retains the

responsibility for offering services, conducting

building development projects etc., but purcha-

ses services and commissions in the market on

the basis of open competition. In other cases the

market regulates supply and demand totally. Thedevelopment is expected to continue, but the

government has indicated that they will take a

more restrictive attitude to this trend.

Outsourcing leads to considerable growth in the

scope of procurements for government agen-

cies. In addition the use of the Public PrivatePartnership scheme is gradually increasing in

some sectors. The agreements made and the

investment projects carried out are often extre-

mely comprehensive and complex and have few

standard features, which generates challenges

linked to decision-making processes, enteringcontracts, implementation and follow-up in the

individual agency.

Digital Norway

The development of Digital Norway focuses on

inter-disciplinary initiatives and projects that aim

to create situations and opportunities for collabo-

ration across the various levels of administration,

agencies and sectors, and between the public and

private sectors.

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New appropriations regulations

The revised appropriations regulations came into

effect on 1 January 2006. The appropriations

regulations and the financial management regu-

lations for central government define the main

principles and rules for government financial

management, accounting and payment transac-tions. The regulations emphasise that manage-

ment, follow-up and monitoring activities must

be adapted to the agencys distinctive character

as well as to risk and materiality. Work has been

started on developing standards for accounting

in government agencies in accordance with theaccruals principle.

Changes in labour and welfare administration

On 1 July 2006 Aetat (the Norwegian Public

Employment Service) and the National Insurance

Service were merged to form one new govern-

ment organisation, and a radical reorganisation

of the entire labour and welfare administration

will be carried out in the strategic plan period. A

new first-line service will be set up that will pro-

vide a labour and welfare office in each muni-

cipality. These offices will constitute the users

contact location for national insurance, socialand labour market services. The municipalities

will retain their responsibility pursuant to the

Act relating to social services. It is anticipated

that the new labour and welfare offices will to

all intents and purposes be in place in all the

countrys municipalities by 2010.

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GENERAL VISION

The Office of the Auditor

General shall contribute

efficiently and effectively to theStortings supervisory activities

and shall promote good

government administration

Through its audits and advice, the Office

of the Auditor General shall contribute to a

rational use of resources and good admini-

stration. Its tasks are defined in Article 75 kof the Constitution of the Kingdom of

Norway, and in the Auditor General Act and

the Instructions relating to the Office of the

Auditor General laid down by the Storting.

II


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The Office of the Auditor General shall ver-

ify that public revenues are paid as intendedand that public funds and assets are used and

administered in a financially sound manner

that complies with the decisions and inten-

tions of the Storting. The tasks of the Office

of the Auditor General shall include:

auditing the central government accounts auditing accounts for the ministries and

subordinate agencies

conducting systematic investigations of

economy, efficiency and effectiveness

monitoring the management of the states

proprietary interests in companies etc. advising government administration on

issues concerning accounting and finance

reporting the results of the audit and the

monitoring activities to the Storting and

the administration in question

The Office of the Auditor General shallcontribute to preventing and identifying

irregularities and errors in the administration.

We must therefore organise our auditing in a

manner that enables us to promote the fight

against irregularities such as economic

crime. ICT crime will be an aspect that must

be considered in this context.


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THE OFFICE OF THE AUDITORGENERALS VALUES

The Office of the Auditor Generals values must

be observed by us all in our daily work. The

values give us a shared identity and enable us

to work together to achieve our common goals.

Putting our values into practice will help us tocarry out our tasks efficiently, effectively and

consistently.

Values for our external reputation

CompetenceThe Office of the Auditor General is a

knowledge-based institution. To maintain a

good reputation we are dependent on highlycompetent employees in all parts of the

organisation.

IndependenceIndependence is decisive to provide the

Office of the Auditor General with the requi-

red integrity and credibility and to engender

societys confidence in our work.

Objectivity

All written and oral communication shall

be presented in a neutral, fair and balanced

manner. We shall strive to attain accuracyand reliability.

III


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Values for our internal cooperation

Team spirit

The best results are achieved when we act

and cooperate as a team. Contributing our

own unique competence promotes know-ledge-sharing and enhances competence.

Openness

Open and explicit communication results in

confidence and job satisfaction. A high level

of tolerance provides room for development.

Respect

All our employees shall feel appreciated in

their own right. This creates confidence and

trust, which are preconditions for working to

the best of ones abilities.


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THE OFFICE OF THE AUDITORGENERALS MAIN OBJECTIVES

The Storting perceives the Office of

the Auditor General as a competent

and objective auditing body that

makes an effective contribution to the

supervisory tasks of the Storting.

The government administration

perceives the Office of the Auditor

General as a competent and

independent auditor that actively

helps to improve the government

administration.

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The public regards the Office of the

Auditor General as an independent

and visible supervisory body with a

high level of integrity.

The Office of the Auditor General is

perceived as a modern, flexible and

attractive workplace.

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THE OFFICE OF THE AUDITORGENERALS STRATEGIES

1. We shall place emphasis

on a comprehensive approach

to auditing activities, effective

work processes, and the

efficient performance of

our tasks.

A focus on a comprehensive approach to audi-

ting activities shall ensure that our reporting to

the Storting and our communication with the

government administration give a balanced andconsolidated overall picture. Securing the qua-

lity of our work and performing our tasks in an

appropriate manner entail the efficient utilisa-

tion of our overall resources.

We will give priority to following up the

Stortings decisions and intentions and to

making an overall assessment of the minis-

tries implementation of the budgets.

Risk and materiality assessments will be used

as the basis for all auditing and monitoring

activities throughout the audit process. Useof resources in the various auditing assign-

ments will be in keeping with the importance

of the individual assignment.

In our auditing we will assign greater atten-

tion to management, goal achievement and

results.

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Appropriate organisation, good financial

management, flexible work-sharing and spe-

cialisation will ensure the efficient and effec-

tive performance of our tasks.

We will secure good quality through the cor-rect understanding and use of standards and

guidelines, and will adapt methods and tools

to a changing government administration.

ICT development in government administra-

tion must be given priority when planning

and conducting audits and when developing

competencies.

We will attain a high level of security

that will preserve the confidence we have

inspired in the government administration.

We will be at the forefront in the use of ICT

solutions to support our work.

We will promote knowledge-sharing and the

development of government auditing and

methodology, for example by participat-

ing in national and international specialistenvironments and in international auditing

assignments and through developing other

countries supreme audit institutions.


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2. We shall facilitate

successful collaboration

and competence-sharing

The best results are attained when a good team

spirit is in place. A culture characterised by

openness and trust generates a better utilisation

of our resources, as well as creating both good

learning environments and cooperation, inspi-

ring confidence and contributing to a positive

working environment.

Exchanging experience and utilising compe-

tence across the organisation will enable us

to perform our tasks efficiently. Tools thatencourage collaboration can include setting

up audit teams within and between divi-

sions and departments, management training,

shared meeting facilities and joint premises.

A prerequisite for successful collaboration is

the establishment of a good flow of informa-tion and effective routines for open commu-

nication. The information conveyed must be

relevant, sufficient and comprehensible.

We will create conditions and generate moti-

vation for open communication and exchangeof opinions both within and beyond our

individual area of responsibility.

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3. We shall have good

internal and external

communication

Good communication is necessary for us to be

visible and predictable and for our message

to be perceived as understandable and clear.

Good internal communication is essential for

the Office of the Auditor General to be regarded

as an integrated unit by external bodies and the

general public.

Our reports must have a form and content

that fulfil both the supervisory needs of

the Storting and others expectations of theOffice of the Auditor General.

A good dialogue must be maintained with

the administration throughout the audit pro-

cess. Clear communication will ensure the

achievement of the best possible effect of

our audit.

We will inform the general public and rele-

vant specialist environments about the work

of the Office of the Auditor General and the

results attained.

The employees at the Office of the Auditor

General must be informed about major deci-

sions and conditions within the institution.


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4. We shall create a

motivating and inclusive

working environment

A good working environment that is characte-

rised by job satisfaction is a prerequisite for

achieving our objectives

All our employees should experience owner-

ship in the Office of the Auditor Generals

work and results. We will place emphasis on

openness and on constructive feedback that

generates inspiration and promotes develop-

ment.

The Office of the Auditor Generals employ-ees must possess high professional compe-

tence. Our personnel policy must provide a

basis for recruiting and retaining employees

with the appropriate expertise and good com-

munication skills.


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Employees competence will be enhanced.

We will be flexible and willing to make

changes to meet amendments to internal and

external framework conditions.

Good leadership will encourage employees

professional and personal development andpromote the values of collaboration within

the organisation.

Our personnel policy will support an inclu-

sive working environment for those with

different backgrounds and needs and those in

different phases of life.

We will pave the way for a social and active

working environment that will inspire team

spirit.


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OTHER KEY DOCUMENTS

The strategies for 2006-2010 indicate our main

areas of priority and the direction we will take

during this period. Specific strategies, procedu-

res and policy and planning documents have also

been compiled for each significant area:

The Office of the Auditor Generals value

base

The Office of the Auditor Generals person-

nel policy

Management principles in the Office of the

Auditor General

The Office of the Auditor Generals informa-

tion and communication strategy

Instructions for information security in the

Office of the Auditor General

The Office of the Auditor Generals ICT

strategy Routines for collaboration between perfor-

mance auditing, financial auditing and cor-

porate control in the Office of the Auditor

General

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Our website www.riksrevisjonen.no

has information about:

Audit results

Methodology

Press releases

News

Organisation

International activities

Contact

strategic plan 2006_2010 norveška

Documents