overholdelsesrevision
Overholdelsesrevision, or compliance audit, is an auditing activity aimed at assessing whether an organization complies with applicable laws, regulations, standards, contractual obligations, and internal policies. It can be conducted by internal auditors as part of an overall governance, risk management, and compliance program, or by external auditors commissioned to provide assurance to stakeholders.
The primary objective of overholdelsesrevision is to evaluate the design and operating effectiveness of controls that
The audit process generally includes planning and risk assessment, understanding the relevant requirements, testing controls and
Overholdelsesrevision is often aligned with other assurance activities and can reference international or national standards and