Auditors in the public sector face a unique set of challenges, given that they must satisfy both their internal stakeholders — chief executives, boards, divisional service heads — and also be accountable to both politicians and the public. This report aims to assess how well they are coping with that mandate and how they might improve their practices in the future.Les mer...
The ever-increasing complexity of business in a globally connected world means there is a growing list of ways that internal
auditors can deliver value to their organizations. They can provide assurance over specific aspects of the business, offer
insights and recommendations to maximize return on organizational activities.
However, time and resources are limited. How can internal auditors identify and focus on the activities that are of most value to their clients and key stakeholders?
DFØ har lansert en veileder hvis formål er å gi råd til virksomheter som skal etablere en internrevisjon. Målgruppa er primært virksomhetsledere og et eventuelt styre, samt ansatte i internrevisjonen og involverte personer i overordnet departement.Les mer...
Nonfinancial reporting is the reporting of quantitative and qualitative information that falls outside the scope of mainstream financial statements. More than a passing trend, nonfinancial reporting is required in some jurisdictions; global frameworks and standardized approaches to nonfinancial reporting are gaining recognition; and spending on related assurance is projected to grow.Les mer...
Representanter fra internrevisjoner i statlig sektor, Riksrevisjonen, NIRF og en tidligere oppdragsgiver for en internrevisjon delte sine erfaringer med virksomheter som skal vurdere om de bør opprette internrevisjon. Presentasjonene fra seminaret 27. oktober finner dere her.Les mer...