内部审计
内部审计 includes evaluating the efficiency of processes related to risk 管理, 监督, 管理, administration and selected functions, as well as making proposals for their improvement. 内部审计 functions under the authority of the Board’s 审计 Committee and the CEO. A director appointed by the CEO is responsible for the implementation of the auditing, and the expertise of bodies external to the auditing unit is used where needed. In addition, internal auditing may carry out special tasks assigned by the 审计 Committee. 内部审计 covers all the organisational levels. 内部审计 also coordinates priorities together with the external auditor.
Key features of the internal control and risk 管理 systems related to the financial reporting process
The internal control and risk 管理 of the financial reporting process are based on the general principles of internal control and risk 管理 described above as well as the auditor’s recommendations concerning best practices related to reporting processes and the control environment. The CFO is responsible for the systems of internal control and risk 管理 related to the financial reporting process.
The internal control of the financial reporting process is established by describing the reporting process, surveying its relevant risks and specifying the control points on the basis of the conducted risk assessment. The controls cover the entire reporting process from accounting by subsidiaries to monthly, quarterly and annual reporting. Controls are built into reporting systems, or controls may involve balancing, inspections carried out by the 管理, or specified procedures or policies. The CFO is responsible for ensuring that there is a designated person responsible for the implementation and efficiency of each control. The Group Accounting Manual specifies the standards for financial reporting. Financial reports to be published are reviewed by the 管理 Group, the 审计 Committee and the 董事会 prior to their publication.
The auditor elected by 电话este Corporation’s 周年股东大会 audits the consolidated financial statements and parent company financial statements and reviews the stock exchange releases issued on interim reports and the financial statements. The Group’s largest subsidiaries conduct a local audit.
内部控制
电话este’s internal control is designed to support the implementation of the strategy and to ensure the achievement of the specified goals, compliance with the regulations as well as the reliability and accuracy of financial reporting. 内部控制 is based on 电话este’s values and corporate culture, as well as Group- and operational-level structures and processes that support each other. The 管理 of the Group and the business units are responsible for internal control as part of their normal managerial duties, while the Board evaluates and verifies the appropriateness and efficiency of internal control. In each of the two business units, the 管理 of the business unit, supported by 电话este’s centralised business controller function, is responsible for compliance with the principles of internal control on all levels of the units.
更新2022