auditkomitéen

Auditkomitéen is a board committee responsible for overseeing financial reporting, internal controls, risk management, and audit processes within a company or organization. Its mandate is to enhance the integrity of financial statements and provide independent oversight of the audit function. The committee typically consists of non-executive, independent directors with relevant financial or audit expertise. It operates under a formal charter approved by the board, which defines its authority, scope, meeting cadence, and reporting obligations.

Responsibilities include oversight of the financial reporting process and significant accounting judgments; selection, appointment, compensation, and independence of external auditors; review of external audit plans, scope, and findings; oversight of the internal audit function, including its objectives, resources, and performance; monitoring the design and effectiveness of internal controls and risk management; compliance with laws and regulatory requirements; review of significant related-party transactions; and monitoring remediation of control deficiencies and fraud risks. The committee also ensures whistleblowing mechanisms and conflicts of interest are addressed and communicates with the board on audit issues and financial concerns.

Reporting and governance: auditkomitéen reports to the board of directors, maintains direct access to management, internal auditors, and external auditors, and coordinates with other oversight bodies as necessary. In many jurisdictions, listing rules and corporate governance codes require such committees for public companies; standards from professional bodies guide independence, expertise, and objectivity.