Internrevisjonens

Internrevisjonens refers to the internal audit function within an organization. Its primary purpose is to provide independent, objective assurance and advisory services designed to improve governance, risk management, and internal controls. By examining processes and activities across the organization, internrevisjonen assesses whether risks are identified and managed effectively and whether controls operate as intended.

The scope typically includes planning risk-based audits, evaluating the design and operating effectiveness of controls, testing transactions, following up on management action plans, and monitoring the implementation of improvements. The function may also conduct investigations into suspected irregularities and offer advisory support to management on control redesign, process optimization, and regulatory compliance.

Independence and objectivity are essential. The internal audit function typically reports to the highest governance body, often the board or audit committee, to safeguard neutrality and avoid management influence. Professionals in internrevisjonen follow recognized standards and ethics, such as the International Standards for the Professional Practice of Internal Auditing and applicable national regulations. The work is based on risk assessment, with annual or multi-year audit plans aligned to the organization's objectives.

Benefits include enhanced governance, more reliable financial reporting, stronger risk management, and improved operational efficiency. Challenges can include limited resources, scope constraints, and reliance on information systems; effective collaboration with management and external auditors is important for success.