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Iceland 2012 ENG

The primary objective of the peer review was to assess whether the performance auditing practice of the INAO provides Parliament with independent, objective and reliable information on government performance.
The main focus of the peer review was to contribute to the development of the performance audit practice of the INAO.
In the MOU it was agreed to focus the review on three main questions:
– To what extent are the performance audit reports and performance audit
practice at the INAO in accordance with international standards;
– What factors explain possible shortcomings in the quality of performance
audits;
– What impact does INAO performance auditing have on government
performance.