2–3 February 2026

Within the framework of the Cooperation Agreement with the Office of the Auditor General of Norway, a working meeting with Norwegian experts was held on 2–3 February 2026 at the premises of the State Supreme Audit Institution, focusing on the review and updating of the Performance Audit Manual.

The discussions focused on analyzing the structure and content of the first draft of the manual, with the aim of strengthening methodological coherence and aligning it with international standards and best practices in performance auditing.
More specifically, the discussions addressed issues related to the formulation and use of audit criteria, the development and presentation of findings, conclusions, and recommendations, as well as practical approaches to the use of questionnaires, interviews, and other techniques for evidence collection.

In addition, particular attention was given to the documentation of audit work, the assessment of the sufficiency and appropriateness of audit evidence, as well as the integration of risk analysis, materiality and fraud risks across all phases of the audit.
The discussions helped to clearly define the further direction of work for finalizing the manual, both in terms of structure and content, and to agree on the next steps of cooperation between the State Supreme Audit Institution and the NAO’s Office.