The auditor's assignments will be formulated as an attestation assignment with high accuracy, in accordance with the Standard ISAE 3000 Attestation Assignments that are not revisions or simple auditing services of previous financial information.

The auditor's task is to carry out a systematic review of the county governor's internal control system for the control of guardianship and assess whether internal control ensures the sound management of funds belonging to persons with guardians. It is assumed that the merger processes of County Governors will result in a total of ten offices from 2019.

The auditor performs audits in accordance with the Country Governor's deadline for completion of guardian accounts from the central withdrawal, set at 5 October each year.

Furthermore, the auditor will check the County Governor's management of funds in the capital account belonging to the guardian. Only the County Governor manages these accounts.

In 2010 the Norwegian parliament adopted a new Guardianship Act that replaces the Guardianship Act from 1927 and the Act for Minors from 1898. The Act establishes Statens sivilrettforvaltning [the Norwegian Civil Affairs Authority] as a new central guardianship authority with control and inspection responsibility for the offices. The Central Guardianship Authority is also responsible for entering into contracts with auditors for auditing of the County Governor offices.

The guardians are obligated to submit their accounts and the County Governors must check the guardian accounts. The auditor must undertake a systematic review of the Country Governor's checks and supervision of the guardianship accounts, including a review of the County Governor's internal control of the guardianship accounts. This involves checking that all of the guardians have submitted their accounts, check that the accounts are submitted with the correct documentation and undertake random sampling of selected guardian accounts etc. Furthermore, the auditor will check the County Governor's management of funds in the capital account belonging to the guardian. The check must be implemented by undertaking random sampling of the capital accounts, for i.a. to look for tracking of sub-documentation, correct to/from account, agency relationship and internal control of the area.

Applicable auditor contracts expire in 2018 and [the Norwegian Civil Affairs Authority] hereby announces a new competition for the coming contract period. The contract duration is 3 years from signing of the contract, with an option for the Contracting Authority to extend the contract on verbatim terms for 1 year + 1 year.