Norrköping Muncipal Audit

The Norrköping Municipal Audit, which is located close to the oldest parts of Norrköping, can trace its roots back to 1355, that is 653 years ago.The Norrköping Municipal Audit is commissioned by the Municipal Council to audit all municipal undertakings in Norrköping including municipally owned companies and foundations. Financial audit and performance audit are the core activities of the Norrköping Municipal Audit.

The audit assesses whether or not the activities of the organizations are performed properly and effectively. One task of the audit is to ensure that the decisions of the Norrköping Municipal Council are implemented and that those responsible have the best interests of the citizens of Norrköping at heart. The audit is preventive in nature and promotes improvements in the Municipality´s operations.

Professional auditors with insight into municipal operations

The Swedish Local Government Act regulates the Norrköping Municipal Audit and its tasks. The Norrköping Municipal Audit utilizes professional local government auditors from the Norrköping Municipal Audit Office as well as other professional local government auditors to the extent that is necessary.

We are also members of Starev:

As regards the audit of municipally-owned companies, the Swedish Companies Act also applies. Our professional auditors have an insight into, and experience of municipal operations. They assist our elected representative auditors in their audits. The professional auditors at the Audit Office assist our elected general examiners with the companies under their examination.

Audit plan

Every year the Norrköping Municipal Audit designs an audit plan for its examinations. The audit plan describes audit subjects. The strategic audit plan, among other things, sets out the goals and strategies of the Norrköping Municipal Audit as well as its scope and approach. Our vision is to be one of the best Municipal Audits in Sweden. It also prescribes what methods to use for achieving the highest quality throughout the entire audit process.

Annual audit report and audit review

The results of the audit are documented in reports, which may be intended for the direct use in the annual audit of a municipal committee or company owned by Norrköping Municipality. Reports may also concern audit projects of a specific activity or area of operation under one or more committees.

The preparation of the annual audit report is the last step in the audit process. A follow-up of the year´s audit plan is presented in the annual audit review in which all the audits undertaken during the course of the year are summarised. They are the independent basis for the Council’s decision on discharge and the confirmation of the Norrköpings Municipal Annual Accounts.