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Internal control and risk management

Internal control and risk management
The systems for internal control and risk management of financial reporting are designed to provide reasonable assurance about the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles, applicable laws and regulations, and other requirements for listed companies. The internal control and risk management activities are included in Nordea’s planning and resource allocation processes. Internal control and risk management of financial reporting at Nordea can be described in accordance with the COSO Framework as follows below.
The control environment constitutes the basis for Nordea’s internal control and centres around the culture and values established by the Board and Group Leadership Team, and the organisational structure, with clear roles and responsibilities. ....

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Board committees

Board committees
In accordance with the external framework and in order to increase the effectiveness of the Board work, the Board has established separate working committees to assist the Board in preparing matters, belonging to the competence of the Board and to decide in matters delegated by the Board. The duties of the Board Committees, as well as working procedures, are defined in the Committee Charters. In general, the Board Committees do not have autonomous decision-making powers and each Board Committee regularly reports on its work to the Board.
The Board has four Committees: the Board Audit Committee (BAC), the Board Risk Committee (BRIC), the Board Remuneration and People Committee (BRPC) and the Board Operations and Sustainability Committee (BOSC). ....

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Board work | Nordea

The Board elects the Vice Chair and appoints the members of the Board Committees.
The Board has adopted written work procedures governing its work that also set forth the management and risk reporting to the Board (the “Charter”) and separate work procedures for its work carried out in each of the Board Committees (the “Committee Charters”). For example the Charter sets forth the Board’s and the Chair’s respective areas of responsibility, documentation and quorum well as the frequency of meetings. It also contains rules regarding conflicts of interest, confidentiality and the Board Secretary (currently Jussi Koskinen, Chief Legal Officer). ....

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HKEX Names New Group Head Of Internal Audit

<p><span>Hong Kong Exchanges and Clearing Limited (HKEX) is pleased to announce today (Friday) that it has named Ms Winsome Ng as Managing Director and Group Head of Internal Audit.</span></p> ....

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Emails, chats in Scania audit expose key role of Gadkari sons

13 April 2021
Nitin Gadkari had denied any connection to “any individual or firm” connected to the Scania luxury bus, but Scania’s internal investigation leaves no room for doubt about the involvement of the Gadkari family.
Sonu Mehta/Hindustan Times
Nitin Gadkari had denied any connection to “any individual or firm” connected to the Scania luxury bus, but Scania’s internal investigation leaves no room for doubt about the involvement of the Gadkari family.
Sonu Mehta/Hindustan Times
In early March, when a Swedish public-television broadcaster,
SVT, reported that an Indian subsidiary of one of Sweden’s largest vehicle manufacturers, Scania AB, had provided a luxury bus to Nitin Gadkari for his personal use, the minister’s denial was immediate and absolute. Gadkari, the union minister for road transport and highways, claimed to have no connection with the bus. But an internal audit by Scania AB, which we have accessed, ....

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