Our remit
Everyone has the right to know how well the central government is doing its job. You should be able to trust that the decisions that have been made are followed and that tax revenues are used efficiently. Through our audits, we contribute to transparency on the efficiency of central government operations. Our aim is for this knowledge to make a difference for people, both now and in the future.
Our task is to produce facts about the efficiency of central government operations. Our reports help the Riksdag to make decisions. Through independent auditing, we provide insight into central government expenditure, the efficiency of government agencies and whether political decisions serve their intended purpose. This is knowledge that can be used to improve the work of the Government and government agencies and can save taxpayers’ money.
When we identify deficiencies, we make recommendations to the Government and the government agencies to improve their operations.
The independent status of the Swedish National Audit Office and the transparency we contribute are essential for a well-functioning democratic country. Our goal is for our audits to make a difference for people, both now and in the future.
Our independence is enshrined in the Constitution
The Swedish National Audit Office is an authority under the Riksdag. Our responsibility is to provide the Riksdag and the general public with knowledge of how government agencies are managed and how well political reforms work. The Swedish National Audit Office is an important part of parliamentary control.
The Swedish National Audit Office has a mandate and an independent position that allows us to examine central government activities in depth.
The Swedish National Audit Office’s independence in relation to our audit subject – that is, the Government and central government agencies – is crucial. For this reason, our independence is enshrined in the Instrument of Government, one of the fundamental laws. This means that we do not take instructions from either the Government or the Riksdag. The Auditor General independently decides what to audit and how this is to be done.
We audit government agencies and policy reforms
Government agencies are responsible for various functions in society that people depend on and that must function effectively. Through our audit, we help ensure that the Riksdag, the Government, the general public and others are given an insight into the central government’s activities and how taxpayers’ money is spent.
The Swedish National Audit Office conducts two types of audit:
- We audit all central government agencies’ annual reports to ensure that their finances are in order.
- We examine how the Government and government agencies implement the policies decided by the Riksdag; that is, the effects of political reforms.
Laws that govern our activities
The Riksdag has adopted several different laws governing the activities of the Swedish National Audit Office. The laws describe the tasks incumbent on the Swedish National Audit Office and the fact that the Auditor General decides on the main direction of the audit.
The Swedish National Audit Office also has a legal basis to obtain the information required to perform its audits.
Global development and exchange of experience in auditing
To help develop auditing globally, we represent Sweden in international organisations that bring together supreme audit institutions from around the world. We also take part in partnerships in the EU and the Nordic countries. Sweden has an internationally prominent position in this area and has led the development of international standards on how auditing should be conducted.
We support supreme audit institutions in other countries
Another of the Swedish National Audit Office’s important tasks is our efforts in international development cooperation, which aim to bolster the capacity of supreme audit institutions in other countries by providing peer-to-peer support. We are currently engaged in several countries in Africa, South-eastern Europe and Asia.
Our annual report
Our annual report describes the overall results of the Swedish National Audit Office’s operations over the past year, and includes a financial report. The results are described based on the three categories – financial audit, performance audit and international engagement. The annual report also contains our financial statements.