Forvaltningsrevision

Forvaltningsrevision, also known as administrative auditing or management auditing, is a systematic and independent examination of how an organization manages its resources, processes, and activities to achieve its objectives. It focuses on assessing the efficiency, effectiveness, and economy of public or private sector operations. The primary goal is to provide objective evaluations that support improved governance, accountability, and decision-making.

In Norway, forvaltningsrevision is often conducted by internal or external auditors, including specialized units within government agencies or independent audit firms. These audits typically examine areas such as financial management, compliance with regulations, risk management, and strategic planning. The process involves reviewing documentation, interviewing staff, and analyzing performance data to identify strengths, weaknesses, and areas for improvement.

The findings from a forvaltningsrevision are usually presented in a detailed report, which may include recommendations for corrective actions. These reports are often shared with senior management, governing bodies, and stakeholders to promote transparency and accountability. The results may also be used to enhance internal controls, optimize resource allocation, and ensure adherence to legal and ethical standards.

Forvaltningsrevision plays a crucial role in public administration by helping organizations improve their operations, reduce waste, and enhance service delivery. It aligns with broader principles of good governance, ensuring that public funds are used responsibly and that public sector entities operate efficiently. While similar to financial auditing, forvaltningsrevision takes a broader perspective, focusing on overall management performance rather than just financial accuracy.