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 ensure compliance, identify gaps or weaknesses, and assess the level of residual risk. The scope can cover legal and regulatory requirements, industry standards, privacy and data protection rules, environmental obligations, labor laws, financial reporting obligations, and internal policies. Findings are typically classified according to severity and potential impact on the organization’s objectives.

The audit process generally includes planning and risk assessment, understanding the relevant requirements, testing controls and processes through sampling and documentation review, and documenting evidence. The result is an audit report that describes nonconformities, their root causes, risk ratings, and practical recommendations for corrective actions. Management responses and agreed remediation timelines are usually part of the final deliverable, together with a follow-up to confirm closure of identified issues.

Overholdelsesrevision is often aligned with other assurance activities and can reference international or national standards and frameworks, such as ISO 37301 for compliance management systems. It is distinct from financial audits, though it may inform broader risk governance and regulatory compliance programs.