Valvontamenot

Valvontamenot (monitoring costs) is a Finnish term used in accounting, governance, and compliance to describe expenditures related toMonitoring and supervising activities that ensure adherence to laws, regulations, and internal standards. The concept covers both preventive and detective controls aimed at risk management, safety, quality, and regulatory compliance.

Typical components of valvontamenot include internal and external audits, compliance monitoring activities, regulatory reporting, risk assessments, and quality or environmental inspections. It also extends to the use of monitoring technologies and services, such as IT monitoring tools, data analytics for oversight, cybersecurity surveillance, and systems that support ongoing compliance and reporting. In supplier management, monitoring of supplier performance and adherence to contractual requirements can also fall under valvontamenot.

In financial reporting, valvontamenot are generally classified as operating expenses. They are usually expensed as incurred and reported under appropriate overhead or administrative categories. In certain cases, costs related to the development or acquisition of specific monitoring systems or software may be capitalized if they meet the criteria for recognition of a capital asset under applicable accounting standards, though ongoing monitoring activities themselves are typically expensed.

Context and use vary by sector and jurisdiction, but the overarching aim is to provide oversight and risk control that supports compliance, governance, and operational reliability. See also valvonta, sisäinen valvonta, riskienhallinta, ja compliance.