Rerevisjoner

Rerevisjoner are follow-up audits conducted after an initial audit to reassess areas previously examined. The term is used in Norwegian and related Nordic contexts and translates roughly to “revisions” or “re-audits.” The main purpose is to verify that management has implemented recommended corrective actions and to re-evaluate risks, controls, and performance outcomes.

Rerevisjoner are typically initiated by audit committees, regulators, or senior management, sometimes as mandated by policy or law. They are common in the public sector to monitor implementation of audit recommendations within a specified timeframe, and in corporate governance to ensure accountability and continuous improvement of internal controls.

Process: the scope and objectives are defined in relation to prior findings; auditors collect and re-test relevant evidence, interviews are conducted, and controls are re-evaluated. The goal is to determine the extent of implementation, residual risks, and whether new issues have emerged since the previous revision. A report is issued summarizing findings, the status of recommendations, any new risks, and suggested corrective actions with deadlines.

Outcomes are typically categorized as fully implemented, partially implemented, or not implemented, with management responses and follow-up timelines. Rerevisions may inform risk management, compliance, and budgeting, and can lead to further revisions if needed.

See also: revision, internal audit, external audit, follow-up audit, compliance review.