<p>As the risk increases in a society, the promise of security also increases. The promises of security needed in a risk society can relate to the increasing use and importance of audit. The municipal audit is sensitive to the current discussion in the society and because it focuses largely on risk means that the municipal auditor will be influenced of this and tries to find and fix the external and internal risk to which business can be exposed.</p><p>The purpose of the paper is according to a critical approach explore and describe the relationship between municipal audit and risk.</p><p>We have chose to pursue this thesis by conducting semi-structured interviews with six municipal auditors from Arboga, Karlskoga and Kumla, a professional counselor and an internal auditor with a good knowledge of risk. Because a critical approach was used the thesis work began with a literature review in order to increase the knowledge in the field. We concluded that the risk focus in municipal auditing has increased over time, and risk analysis is a tool that is widely used to identify the risks which a municipality may be exposed to.</p>