Internal audit in the public sector comparative study between the Nordic countries. The development of internal auditing within the public sector in the Nordic countries

Authors

  • Anna Margrét Jóhannesdóttir
  • Stina Nielsson Kristiansson
  • Niina Sipiläinen
  • Riikka Koivunen

DOI:

https://doi.org/10.13177/irpa.a.2018.14.2.2

Keywords:

Internal audit; public sector; control; Nordic countries.

Abstract

The subject of this paper is a comparative study about the current status of internal audit within the public sector in the Nordic countries. The aim is to understand the basis and recognize trends in the development of internal audit in the public sector in these countries. The status of internal audit within each country, Denmark, Finland, Iceland, Norway and Sweden, is presented and also the regulatory basis, laws and regulations, for internal audit and the main challenges that internal auditing faces. Finally, the opportunities for further development of internal audit in the public sector are addressed. The International Standards for Internal Auditing are well recognized and in use in all the countries. There are differences between these countries in their approach of the regulatory framework for internal audit and the arrangement of the operation of internal audit units. Therefore, further development of internal auditing should be pursued in cooperation and to harmonize the regulatory bases in these countries and to learn from each other when implementing internal audit in the public sector.

Author Biographies

Anna Margrét Jóhannesdóttir

Internal Auditor (CIA) and CRMA, MPA, Reykjavík City.

Stina Nielsson Kristiansson

CIA, CGAP, CRMA, Chief Internal Auditor of the Swedish Police.

Niina Sipiläinen

Head of Internal Audit at the Ministry of Social Affairs and Health in Finland.

Riikka Koivunen

Audit Manager, Hospital District of Helsinki and Uusimaa Internal Audit Department in Finland.

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Published

2018-06-20

How to Cite

Jóhannesdóttir, A. M., Nielsson Kristiansson, S., Sipiläinen, N., & Koivunen, R. (2018). Internal audit in the public sector comparative study between the Nordic countries. The development of internal auditing within the public sector in the Nordic countries. Icelandic Review of Politics & Administration, 14(2), 19–44. https://doi.org/10.13177/irpa.a.2018.14.2.2

Issue

Section

Peer Reviewed Articles

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