After the church of Norway was converted into an independent legal subject, internal audits are deemed to be an important part of the inspection regime, in order to build up a good management structure and have an efficient use of resources.
The internal audits shall see to three main aims:
— ensure efficient use of resources and the follow-up of decisions made in the church meeting,
— see to independence and ensure robust inspection routines in the organisation,
— ensure that the division of assignments in the internal inspections between the regional and national organs is efficient and appropriate.
The internal audit shall ensure that:
— decisions made in the church of Norway's governing bodies are followed up,
— resource management is efficient and transparent,
— good internal inspection routines are established and that risk is reduced,
— the entity has regular focus on improvements,
— external rules and requirements are intercepted, for example, on information security,
— there are good decision routines,
— the trust between the manager, governing bodies and the rest of the organisation is good.