Forvaltningsrevisjon

Et lite blikk på andre land Bård Humberset Cand.polit i statsvitenskap

www.rogaland-revisjon.no

24.04.2020

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Forvaltningsrevisjon, noen definisjoner

 I Norge opererer vi med omtrent likelydende definisjoner av forvaltningsrevisjon i de aktuelle lovverk for stat og kommuner Kommuneloven:  "(...) systematiske vurderinger av økonomi, produktivitet, måloppnåelse og virkninger ut fra kommunestyrets eller fylkestingets vedtak og forutsetninger" Lov om Riksrevisjonen  "(....) systematiske undersøkelser av økonomi, produktivitet, måloppnåelse og virkninger ut fra Stortingets vedtak og forutsetninger"  Internasjonalt er det gjerne "performance audit" som brukes med samme innhold, men den norske definisjon omfatter også betegnelsen "compliance audit".

 Noen bruker også "Value for money" som synonymt med "performance audit" 24.04.2020

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Wikipedia: Performance Audit

     Performance Audit refers to an 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 effectiveness in the employment of available resources. The examination is objective and systematic, generally using structured and professionally adopted methodologies. Results and findings are stated in terms of yardsticks derived from the entity’s mission, vision, values or goals, or metrics based on these.

Many national governments support professional or advisory bodies that publish standards and guides for conducting performance audits.

Performance audits are often conducted by Internal Auditors who are employees of the entity being audited. However, some national governments require agencies, departments and branches to periodically retain outside auditors to conduct them.

Performance audits normally are neither intended nor able to detect fraud, waste or abuse. However, findings from a performance audit can sometimes indicate situations that should be examined by law enforcement investigators.

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De tre sentrale internasjonale begreper

  

Economy:

Minimering av kostnader ved innsatsfaktorer som brukes i en virksomhet, samtidig som det tas hensyn til at kvaliteten har et tilfredsstillende nivå.

Efficiency:

Forholdet mellom produksjon (output) uttrykt i form av varer, tjenester eller andre resultater av en gitt kvalitet, og de ressursene (input) som brukes for å produsere dem.

Effectiveness:

I hvilket omfang målene nås med tilfredsstillende kvalitet, og forholdet mellom en virksomhets ønskede og reelle virkning.

Kilde: http://www.riksrevisjonen.no/NR/rdonlyres/B1F69124-A718-4A3D-8300-A3DF296850A9/0/Retningslinjerforforvaltingsrevisjon.pdf

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INTOSAI - International Congress of Supreme Audit Institutions

 Performance auditing is an independent examination of the efficiency and effectiveness of government undertakings, programs or organizations, with due regard to economy, and the aim of leading to improvements.

 Performance auditing is concerned with the audit of economy, efficiency and effectiveness and embraces: (a) audit of the economy of administrative activities in accordance with sound administrative principles and practices, and management policies; (b) audit of the efficiency of utilisation of human, financial and other resources, including examination of information systems, performance measures and monitoring arrangements, and procedures followed by audited entities for remedying identified deficiencies; and (c) audit of the effectiveness of performance in relation to achievement of the objectiveness of the audited entity, and audit of the actual impact of activities compared with the intended impact’.

 Performance auditing is based on decisions made or goals established by the legislature, and it may be carried out throughout the whole public sector.

Kilde: http://www.intosai.org/Level3/Guidelines/3_AudStandComm/3_CodEth_AudStand2001_E.pdf

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Government Auditing Standards (Bangladesh)

 A performance audit “is an objective and systematic examination of a public sector organisation’s programme, activity, function or management systems and procedures to provide an assessment of whether the entity, in the pursuit of predetermined goals, has achieved economy, efficiency and effectiveness in the utilisation of its resources”.

Kilde: http://www.intosai.org/Level3/Guidelines/3_AudStandComm/3_CodEth_AudStand2001_E.pdf

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New South Wales Auditor-General (Australia)

 Compliance audits seek to confirm that specific legislation, directions and regulations have been adhered to by government agencies. The legislation includes the agency's primary or significant law that is applicable to all agencies (such as the State's Constitution).

 Performance Audits determine whether an agency is carrying out activities efficiently, economically and in compliance with the law. These audits may review all or part of an agency’s operations. Some audits consider particular issues across a number of agencies.

Kilde: http://www.audit.nsw.gov.au/ 24.04.2020

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Georgia State Department of Audits and Accounts (USA)

 The purpose of a performance audit is to: determine the degree to which state funded programs and activities are accomplishing their goals and objectives; provide measurements of program results and effectiveness; identify other means of achieving the goals and objectives; evaluate efficiency in the allocation of resources; and assess compliance with laws and regulations. Kilde: http://www.audits.state.ga.us/internet/ 24.04.2020

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