1. In house training at the OAG of Norway
Øivind Berg Larsen, Deputy Director General

2. Our challenge
A large number of our new staff comes from an educational background with no public auditing focus
We perform three distict Audit Functions:
Financial audit (incuding compliance)
Performance auditing
Corporate control
There is a need to ensure that the right training activities take place at the right time

3. Our answer: The three year plan
planned career development: responsibility, grade, salary
individual training measures
self-education/
e-learning
Introduction course
training program Financial Audit
training program Performance Audit
training program Corporate Control
So far:
career development over three years:
Employees get feed-back in follow up convwersation and yearly evaluation interview
If development is in accordance with expectations middle management will recommend for employee to follow development path
Advisor after three years
Thereafter: development according to performance
Now:
Personal development, compulsory training and evaluation are tied together
Need certain knowledge instantly
Introduction by own division/department
Social and professional coach in division
E-learning before introduction course
Shorter introduction course (7 down to 5 days)
Overview over Riksrevisjonens business areas
Function and history of norwegian parlamentary system
Miscallaneous (archive, library, other services)
Introduction into own division/department
1 year
2 years
3 years
6 month
1 mnd

4. Individual training plans
varying training needs
individual training plans are the core of know-how development
individual training plans are drafted when appointed and updated in an yearly formal interview with the section head
new appointees can be excepted from training measures if they already posess certain competencies
competence requirements include all employees
existing staff will have to update their know-how according to the new plans and requirements

5. Some examples of what we do
The introductory programme I – on own PC

6. Some examples of what we do
The introductory programme II
Classroom Introduction Course:
Core values
Administrative routines
Introduction to all types of audit
Social programme and visit to Parliament

7. Some examples of what we do
First year training – split by audit type:
Financial
Performance
Corporate controll
Own Methodology
PROSIT – audit tool
Public accounting principles
The Governement financial regulations
Basic social science methodology
How to analyse private sector accounts
The legal status of state owned companies

8. Some examples of what we do
Second year training – some common, some split
Common:
The decisions and intentions of the Storting The state budget process
Financial
Performance
Corporate controll
IT-audit
Communicating with the auditee I
Project management II
How to use questionaires
What is important in Corporate controll
Write better reports

9. Some examples of what we do
Third year training – some common, some split
Common:
How to present audit results
Financial
Performance
Corporate controll
Quality assurance in Financial auditing
Communicating with the auditee II
Risk and materiality in Performance Auditing
Project management II

10. www.riksrevisjonen.no/en/Methodology/ Conclusion:
In house training has been usefull and necessary!
See also: