The INAO notifies the Parliament, the relevant public bodies, the media and the general public of the results of its audits by publishing reports. Reports are sent to Althingi and press releases to the press and subscribers to the Office’s mailing list. Reports are furthermore made public on the Icelandic part of the website. Results that touch on sensitive internal issues of public bodies, are however not made public.
Parliament discusses INAO’s reports in accordance with the Althingi Procedures Act No. 55/1991 and separate rules on the parliamentary review of the Office’s reports. All reports are reviewed and discussed by the Constitutional and Supervisory Committee and some reports are also discussed by other committees, e.g. the Budget Committee. The Auditor General and Directors present reports at committee meetings.
The INAO seeks to evaluate the results of auditing by examining reactions to the Office’s recommendations.
Recommendations made in financial audits are, as a rule, followed up a year after being put forward. The financial auditor in question then meets with managers of the relevant ministry or agency and asks about implementation of recommendations. In case of larger agencies or if recommendations are considered being of high importance then the Auditor General is present at such meetings.
Recommendations made in performance audits are followed up three years after being put forward. Results are evaluated based on whether the recommendations have, beyond doubt, been implemented fully or partly or not at all.
In a similar manner, the INAO examines reactions to internal audit reports. Such follow-ups are generally performed a few years after a report has been submitted. The results are published in the Office’s early report on the Audit of the state accounts (Endurskoðun ríkisreiknings) and in the Office’s yearly report.