Internal auditing services (Hdir)

Description

The procurement covers assistance with internal audits, internal control, and the notification channel. The assistance that is to be provided includes assistance with the actual function (audit plan, annual report, strategic guidance, top manager communication, etc.), and with carrying out audits, assistance/consultancy assignments, and support for assignments connected to the development and execution of internal control. Lot 1: The procurement covers assistance with internal audits, internal control, and the notification channel. Circular letter R-117 gives guidelines for different models for internal audits in the government. The Norwegian Directorate of Heath has chosen co-sourcing as the model, and has, in the last three years, chosen a system with an internal employee as the internal auditor in combination with a collaboration contract with an external supplier for internal auditing assistance. This model will be continued, but we will continually assess whether it is relevant to expand the internal audit function with another internal employee. The assistance that is to be provided includes assistance with the actual function (audit plan, annual report, strategic guidance, top manager communication, etc.), and with carrying out audits, assistance/consultancy assignments, and support for assignments connected to the development and execution of internal control. The scope of the internal audit covers the entire entity, and follows the Norwegian Directorate of Health's area of responsibility. The internal audit function therefore covers the Norwegian Directorate of Health, Helfo, POBO, and relevant suppliers. Audit actions involving external actors, such as collaborating departments, suppliers, and subsidy recipients, must have the legal basis or a contract for this. Audits are chosen on the basis of a risk based approach. The internal audit carries out audits within risk management, performance management, and internal control. The Directorate's risk picture will be a guide as to which audits are to be carried out. This will be concretised in the annual audit plan, ad-hoc assignments, and the ongoing demand for further assistance after assistance assignments/consultancy assignments.