Internal control

Internal control over financial reporting

董事会负责根据瑞典公司法案,瑞典年度账户法和瑞典代码的内部控制。

本报告的目的是提供股东及其他有关各方,了解内部控制如何在Husqvarna集团组织,仅限于财务报告的内部控制。金博188bet备用网址

本集团内部控制活动的描述基于COSO框架(踏板委员会的赞助组织委员会)。COSO框架包括五个关键组成部分,共同有助于实现可靠财务报告的目标。

控制环境

建立良好内部控制的基础是管理文件的框架,如政策,指示,指导方针和手册,这些文件源于组织愿景和战略。

The Husqvarna Group Code of Conduct sets the importance of integrity and ethical values governing interactions with employees, business partners and other stakeholders. The Group’s governance policies provide the framework that defines the organizational structure, responsibilities and authorities. The Board is ultimately responsible for ensuring internal controls, including that the Company has procedures to ensure that (i) approved policies for financial reporting and internal controls are applied, (ii) the Company’s financial reports are produced in accordance with applicable legislation, accounting standards and other requirements for listed companies, and (iii) there is an appropriate system for follow-up and control of the Company’s financial reporting, its operations and the risks to the Company that are associated with its operations. The Board has established Rules of Procedure and clear instructions for its work, which also cover the activities of the Audit Committee. The overall duty of the Audit Committee is to support the Board’s supervision of the audit and reporting processes, and to ensure the quality of such processes. The activities of the Audit Committee during the year are described on page 58 in the Annual Report 2018.

委员会委派给予有效控制环境以及对财务报告的持续工作的责任,并由董事会委派给首席执行官。反过来,这项责任进一步授权于公司的特定领域的管理人员。责任和权限是在首席执行官的说明中定义的,关于该公司的签署权,以及在各种内部政策,指示和指导方针。

风险评估

董事会通过审计委员会评估和监测与财务报告有关的风险。

风险评估由管理层每年进行一次,并介绍审计委员会,涵盖财务报告和相关领域和流程中的损益和资产负债表项目。风险评估的目的是确定哪些风险可能导致财务报告中的重大错误数据,并指导内部控制活动以主动的方式管理这些风险。

控制活动

控制活动are integrated in processes for accounting and financial reporting.

The prerequisite to ensure reliable financial reporting from all entities are uniform accounting principles which are stipulated in the Husqvarna Accounting Manual. For key financial processes, the Group has established Minimum Internal Control Requirements (MICR) for its reporting units to mitigate risks. Husqvarna Group has a function for internal control. The objective of Group Internal Control is to provide support for Group Management and the management of the divisions, enabling them to continuously improve internal control relating to financial reporting.

Information and Communication

金博188bet备用网址Husqvarna集团有一个中央文档管理系统,其中包含管理文件,并可通过所有员工访问。

与HUSQVARNA会计手册等财务报告有关的管理文件须经定期审查和更新。会计程序的变化在本集团会计职能中通知和解释新闻稿。此外,为了确保正确实施此类变化,该集团已建立内部论坛,并从财务报告领域的主要利益相关者参与。

Monitoring activities

对财务报告的监测和后续行动的持续责任由集团财务职能进行。

乡村官员由Husqvarna集团在本集团有子公司的每个国家任命。金博188bet备用网址此类官员的职责包括维护股东利益,并确保遵守法律法规。乡村官员责任还包括确保实体内部控制和财务报告符合集团政策,指示和指导方针。

集团管理performs monthly reviews of the results for the Group and the divisions, as well as updated forecasts, strategic plans and ongoing business activities. Internal control deficiencies are identified and communicated in a timely manner to those parties responsible for taking corrective action, and the management and the Board as appropriate. Considerations made in the quarterly closings are reported to the Audit Committee before the financial reports are presented to the financial market.

The Group Internal Audit function supports the development and improvement of internal control over financial reporting. Group Internal Audit is established by the Audit Committee as part of their monitoring role. An annual internal audit plan based on an independent risk assessment is approved by the Audit Committee. Based on this audit plan, Group Internal Audit performs independent and objective audits to evaluate and improve the effectiveness of Husqvarna Group’s governance, risk management and internal control processes over financial reporting. The results of these audits are presented to the respective stakeholders including the Group CFO, the CEO, and the Audit Committee. The findings of the internal audits are reported to the Audit Committee together with the status of the progress to improve the internal control activities.