PARALLEL AUDIT OF THE NORDIC COOPERATION REGARDING THE ELECTRICITY EMERGENCY PREPAREDNESS

EVALUATION REPORT (LESSONS LEARNED) PARALLEL AUDIT OF THE NORDIC COOPERATION REGARDING THE ELECTRICITY EMERGENCY PREPAREDNESS CONDUCTED BY THE SUPREME AUDIT INSTITUTIONS OF NORWAY, FINLAND AND DENMARK February 2009 2 CONTENTS I. INTRODUCTION 2 II. LESSONS LEARNED 2 III. BACKGROUND AND IMPLEMENTATION 6 I. Introduction At the meeting of the Nordic Auditor Generals in Finland in August 2008, the Auditor Generals of the three countries signed the joint memorandum resulting from the parallel audit of the Nordic cooperation regarding electricity emergency preparedness. In this connection, it was decided that the working group which conducted the parallel audit would prepare an evaluation report (‘Lessons Learned’) to serve as guidelines for future cooperative audits. II. Lessons learned The lessons learned from this parallel audit show that attention to the following matters is important for the conducting of future cooperative audits. The lessons learned appear from the information presented under the bullet points. A distinction is made between recommendations aimed at the participating Supreme Audit Institutions (SAI) and recommendations aimed at the working group set up to conduct the audit. The working group that conducted this parallel audit consisted of a project group from each participating SAI. It can be concluded that, in the vast majority of areas, the parallel ...