The financial audits result in audit reports and review reports on interim financial statements that the Swedish NAO submits to the Government and to the audited authority. We also give verbal reports to authorities and ministries concerned.
We publish about 30 performance audit reports per year. The reports are submitted to the Riksdag, which in turn submits them to the Government for statements. The Government must then within four months report which measures it has taken and which it intends to take. The relevant parliamentary committee then considers the document, and the Riksdag thereafter makes a decision on the matter.
Every year, we compile the most important observations within the annual financial audit and the performance audit into what we call the Annual Report of the Auditor General, which we submit to the Riksdag. In the Follow-up Report we also follow up annually on what has happened owing to our findings and recommendations in the audit reports.
Furthermore, we submit our Annual Report to the Riksdag (Parliament). In the Annual Report the Swedish NAO gives a comprehensive assessment of its performance in relation to the goals set out for our four fields of operation, as well as a financial report.
Quality assurance with the help of external actors
To develop as a Supreme Audit Institution, we may take our own quality assurance initiatives by allowing external actors to review us. Undergoing peer review is common practice in national Supreme Audit Institutions. It involves inviting colleagues from corresponding authorities in other countries to audit perspectives that we would like others to assess. The peer review team submits a report with recommendations that can be used to further strengthen the organisation. Such a review has been carried out twice at the Swedish National Audit Office, in 2013 and in 2022.
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