Internrevisionen
Internrevisionen (internal audit) is the independent assurance and advisory function within an organization. Its primary purpose is to strengthen governance, risk management, and control processes by providing independent evaluations of the adequacy and effectiveness of these systems and by offering recommendations for improvement.
The scope of internrevisionen includes assessing financial and operational controls, information technology security and data governance,
Governance and independence are central to the function. Internal audit typically reports to the board or audit
Relation to external auditors is complementary: internal auditors focus on internal processes, governance, and risk, while
Terminology: in Swedish contexts, internrevisionen denotes the internal audit function and may be organized as a