The Swedish NAO is an independent authority under the control of the Swedish Riksdag (Parliament), but our connection to the Riksdag is still very clear. Based on laws the Riksdag decides the extent and focus of the auditing activities.
The Riksdag also decides on the yearly grants that are needed to carry out the work of the Swedish NAO and then also examines the division of resources in relation to the presented results. The leadership of the organisation – the three auditors general – is appointed by the Riksdag.
The scope and focus of the audit is governed by the Act on Audit of State Activities etc. and the Act containing Instructions for the Swedish National Audit Office.
There are also provisions on auditing by the Swedish National Audit Office in other legislation.
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