Mislighsrisiko

Mislighsrisiko is a term used in risk management to describe the risk that assets, information, or resources are used inappropriately, misused, or diverted from approved purposes. It encompasses fraud, embezzlement, waste, and improper procurement or use by employees, contractors, or external parties. The concept is applied in corporate governance, public sector accounting, and compliance programs to protect financial and non-financial assets.

The scope of mislighsrisiko covers both tangible and intangible resources, including cash and physical assets, data and IT systems, time, and procurement processes. It is relevant in corporate organizations, government agencies, and non-profit entities, where failures in controls can lead to financial loss and reputational damage.

Causes of mislighsrisiko typically include weak internal controls, inadequate segregation of duties, insufficient access controls, poor governance, high-pressure work environments, and incentive misalignment. Indicators may include unexplained variances in accounts, unusual payment patterns, frequent small-value transactions, non-compliance with policies, or signals from audits and whistleblowers.

Mitigation relies on a combination of control activities and monitoring. Key measures include robust internal controls, clear responsibilities and approvals, asset registers, regular reconciliations, strict access management, and ongoing monitoring. Data analytics can help detect anomalies, while training, policies, whistleblower channels, and routine audits strengthen deterrence.

Impact is usually financial but can also include regulatory penalties and reputational harm. Mislighsrisiko is managed by assessing likelihood and impact, recording residual risk, and aligning with broader risk frameworks such as COSO and ISO 31000.