Norway – Accounting and auditing services – National auditor for guardianship management.

The Norwegian Civil Affair Authorithy is the central guardianship authority with control and supervision responsibility to the County Governor. The central guardianship authority is also responsible for entering into a contract with the auditor. The auditor shall undertake a systematic review of the County Governors' control and supervision of the guardians' reporting obligation, including reviewing the County Governors' internal control of the guardian accounts, and control of the content of obliged documentation by carrying out sample samples in selected guardianships with reporting obligation etc. Furthermore, the auditor shall check the County Governors ́ administration of funds standing in the capital account that belongs to the guardian's owner. The inspection can be carried out, among other things, by carrying out random samples on capital account transactions, in order to check for tracing sub-documentation, correct to/from an account and authority relationship.