Control environment

The Audit Committee is responsible for preparing the Board’s work on ensuring the quality of the Group’s financial reporting. This also includes monitoring the audit process, ensuring the effectiveness of internal control over financial reporting and the follow-up of deviation reports. Responsibility for maintaining an effective control environment and effective internal control over financial reporting has been delegated to the Group’s CEO.

The control environment at Eniro consists of a number of corporate policies, guidelines and supporting frameworks related to the financial reporting. These include the following: 

  • accounting manual (including Eniro’s framework for internal control)
  • financial policy
  • directives and instructions concerning decision-making levels and authorizations
  • directives regarding insider matters
  • information policy
  • ethics policy.

The guidelines are updated on a regular basis and are communicated on the Group’s intranet. Changes in the accounting manual are communication in connection with monthly book-closings to the people involved in the work with the financial reporting.