revisionsrätt

Revisionsrätt is a legal concept referring to the right to conduct revision or audit of an organization’s financial records, operations and, in some cases, decisions. The term is used in both private and public contexts and rests on an underlying principle of accountability and transparency.

In private sector governance, revisionsrätt is exercised by auditors. An external auditor is granted revisionsrätt to inspect the company’s books, accounting records, internal controls and supporting documents. The auditor may request information from management and employees, examine premises and systems, and report findings to the shareholders and the board. The scope and procedures are defined by applicable company law, the statutory audit mandate, and professional standards. The audit culminates in an audit report and, if necessary, recommendations for improvement.

In the public sector, revisionsrätt concerns the authority of audit institutions to scrutinize public administration and the use of public resources. In Sweden, this includes national-level auditing by Riksrevisionen and, at the municipal level, elected or appointed revisorer who review accounts and governance. They have access rights to records, documents, and premises and may request explanations or clarifications. Audit results are published in reports and can lead to reforms and supervisory actions.

The core of revisionsrätt is independence, proper access, and adherence to legal and professional standards. Limitations may arise from confidentiality, privacy laws, and statutory restrictions. Overall, revisionsrätt supports accountability, governance, risk management, and the detection of irregularities or non-compliance.