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Internal audit

In 2020 it was decided to appoint a formal Internal Audit function and head of such function, the Chief Audit Executive, has been recruited and from the first quarter 2021 started to build the Group Internal Audit team and function.

The Management Assurance staff function has over the years operated as the Group’s internal audit function and reported to the Senior Vice President Finance with an open line of communication to the Audit Committee. During 2020 it was decided to appoint a formal Internal Audit function and head of such function and the scope of the Management Assurance function is transitioning to internal control over financial reporting (ICFR) and operating as a second line of defense function, whereby it is also renamed Group ICFR.

More information on the new Internal audit function will follow.

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