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
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 a...
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Online Access: | http://www.irpa.is/article/view/a.2018.14.2.2 https://doi.org/10.13177/irpa.a.2018.14.2.2 |
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fticelandunivojs:oai:ojs.hi.is:article/2768 2023-05-15T16:50:27+02:00 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 Jóhannesdóttir, Anna Margrét Nielsson Kristiansson, Stina Sipiläinen, Niina Koivunen, Riikka 2018-06-20 application/pdf http://www.irpa.is/article/view/a.2018.14.2.2 https://doi.org/10.13177/irpa.a.2018.14.2.2 eng eng Stjórnsýslustofnun http://www.irpa.is/article/view/a.2018.14.2.2/pdf http://www.irpa.is/article/view/a.2018.14.2.2 doi:10.13177/irpa.a.2018.14.2.2 ##submission.copyrightStatement## Icelandic Review of Politics & Administration; Árg. 14, Nr 2 (2018): Vorhefti; 19-44 Stjórnmál og stjórnsýsla; Árg. 14, Nr 2 (2018): Vorhefti; 19-44 1670-679X 1670-6803 Internal audit public sector control Nordic countries info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Peer-reviewed Article 2018 fticelandunivojs https://doi.org/10.13177/irpa.a.2018.14.2.2 2022-09-21T13:38:32Z 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. Article in Journal/Newspaper Iceland University of Iceland: Peer Reviewed Journals Norway Veftímaritið Stjórnmál og stjórnsýsla 14 2 19 44 |
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Open Polar |
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University of Iceland: Peer Reviewed Journals |
op_collection_id |
fticelandunivojs |
language |
English |
topic |
Internal audit public sector control Nordic countries |
spellingShingle |
Internal audit public sector control Nordic countries Jóhannesdóttir, Anna Margrét Nielsson Kristiansson, Stina Sipiläinen, Niina Koivunen, Riikka 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 |
topic_facet |
Internal audit public sector control Nordic countries |
description |
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. |
format |
Article in Journal/Newspaper |
author |
Jóhannesdóttir, Anna Margrét Nielsson Kristiansson, Stina Sipiläinen, Niina Koivunen, Riikka |
author_facet |
Jóhannesdóttir, Anna Margrét Nielsson Kristiansson, Stina Sipiläinen, Niina Koivunen, Riikka |
author_sort |
Jóhannesdóttir, Anna Margrét |
title |
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 |
title_short |
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 |
title_full |
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 |
title_fullStr |
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 |
title_full_unstemmed |
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 |
title_sort |
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 |
publisher |
Stjórnsýslustofnun |
publishDate |
2018 |
url |
http://www.irpa.is/article/view/a.2018.14.2.2 https://doi.org/10.13177/irpa.a.2018.14.2.2 |
geographic |
Norway |
geographic_facet |
Norway |
genre |
Iceland |
genre_facet |
Iceland |
op_source |
Icelandic Review of Politics & Administration; Árg. 14, Nr 2 (2018): Vorhefti; 19-44 Stjórnmál og stjórnsýsla; Árg. 14, Nr 2 (2018): Vorhefti; 19-44 1670-679X 1670-6803 |
op_relation |
http://www.irpa.is/article/view/a.2018.14.2.2/pdf http://www.irpa.is/article/view/a.2018.14.2.2 doi:10.13177/irpa.a.2018.14.2.2 |
op_rights |
##submission.copyrightStatement## |
op_doi |
https://doi.org/10.13177/irpa.a.2018.14.2.2 |
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Veftímaritið Stjórnmál og stjórnsýsla |
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14 |
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2 |
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19 |
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44 |
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