It is commonly held wisdom that every staff member in a Supreme Audit Institution (SAI) is responsible for audit quality, and that SAIs should ensure quality at every stage of the audit process through standard operating procedures. This is certainly true, especially for routine audits. However, in the case of audits that are complex...
Following a number of current, as well as anticipated, resource overruns, the Norwegian Parliament (the Storting) requested the Office of the Auditor General of Norway (OAGN) perform a special audit on a major building project on the site of Parliament—a project both initiated and managed by the Parliament itself. The project, originally budgeted for $100 million in May 2013, consisted of three parts...