Attestkrav

Attestkrav is a term used in Swedish and Norwegian contexts to denote the set of requirements that must be fulfilled for a document or transaction to be attested—certified, approved, or signed off—by an authorized person before payment or posting in the accounts. The concept centers on control and accountability in financial and administrative processes, ensuring that inputs are accurate, compliant, and properly authorized.

In practice, attestkrav appear in both public-sector and private organizations and cover invoices, expense claims, travel reimbursements, and payroll entries. They specify who may attest, what supporting documentation is required (receipts, purchase orders, contracts), and the checks to be performed (matching data, correct accounts, dates, totals). They may also set attestation thresholds that trigger additional approvals or higher-level review.

The attestation process typically involves submission of the document, verification against policy and supporting documents, authorization by an approved signatory, recording in the accounting system, and archiving for audit. These requirements are part of internal control frameworks and aim to prevent errors, fraud, and duplicate payments while ensuring traceability.

Although common in Nordic organizations, the concept exists worldwide under different terms such as authorization, verification, or approval rules. See also internal controls, the two-person rule, and invoice processing.