About Rogaland Revisjon

Rogaland Revisjon IKS is a company owned by and serving Rogaland County and 17 municipalities in the south-western part of Norway. The company was established in 2004 following the merger of four firms - ranking us second largest in municipal Norway.

Our services

Rogaland Revisjon IKS offers three major kinds of auditing services:

  • Financial Audits
  • Compliance and Performance Audits
  • Corporate Control

Through auditing and guidance Rogaland Revisjon ensures that each municipality's resources and assets are used and administrated in a sound financial manner and in keeping with the decisions and intentions of the municipal council. We report our findings to the municipality's control committee.

Financial Audits

Financial audits provide an independent opinion on local municipal financial reports. They identify whether departments and entire municipalities comply with accounting standards and relevant laws, regulations and government directions. We emphasize delivering recommendations to the municipal authorities on how to strengthen their accounting and financial systems.

The purpose of the audit is to confirm that the accounts do not have material defects and deficiencies and that the transactions upon which the accounts are based comply with the decisions and intentions of the Council.

Compliance and Performance Audits

In Norwegian legislation these kinds of audits are as compulsory for public authorities as financial audits.

Compliance audits seek to confirm that specific legislation, directions and regulations have been adhered to by municipal departments. Performance Audits assess whether the local government is achieving economy, efficiency and effectiveness in the employment of available resources. These projects review specified sectors or functions. Some audits consider particular issues across a number of municipalities.

The purpose of a performance audit is e.g. to:

  • determine the degree to which municipal 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.

Each audit has unique specific objectives encompassing one or more of these general objectives. The results of the audits are recommendations directed at improvements in public operations. These audits are normally not done on a recurring basis, although a service or activity may be audited more than once.

Results of these audits are reported to the municipal councils involved in the audits. Summaries are published as news bulletins on our web site. Copies of our reports can be obtained free of charge by contacting us. The reports and summaries are in Norwegian only.

Corporate Control

The objective of corporate control is to assess whether the municipal representative has performed his/her task as administrator of the municipality's interests in companies in accordance with the decisions and intentions of the municipal council.

Ownership is one of several policy instruments a local authority can utilise to realise its objectives. The companies in which the municipality has interests are independent legal entities. For wholly-owned companies, corporate control can also include performance auditing (see above).

Further information and contact

If you are familiar in Norwegian please go on reading our other pages. You may want to use Google's translator by pasting the URL from our page here.

If not we invite you to contact us using the means listed on the screen's top right corner: Telephone, fax or email.

For a deeper introduction to the Norwegian system of auditing etc, the Norwegian Association of Local Government Auditors (NKRF) has issued an article on "Norwegian Local Government – System of Internal Supervision and Control and External Audit". The article can be downloaded here (pdf).

The Office of the Auditor General of Norway (Riksrevisjonen) is responsible for the national government level. Their pages in English are available here.

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