Kommunal revision - vilka faktorer avgör?

Municipalities are steered organizations with a democratic decision-making. They are responsible for an extensive activity. The local municipal audit is the municipal council’s tool to control that the activity operates. The local municipal audit will in the beginning of every audit period plan for what they will review. The law demands that the local municipals audit will review all activity every year. This demand can almost seem impossible to do, because the audit doesn’t have enough recourses. It should be important to do some kind of risk-appraisal to get a good basis for focus and planning. The purpose with our paper is to try to show which factors influence the choice of review areas. We have used kommunallagen, information from Sveriges Kommuner och Landsting and decision theory to carry out our purpose. The paper resulted in eight factors that shows what basis the audits use, to make a decision of what they should research. The paper is written in Swedish