Internal Control over Financial Reporting

Husqvarna Group's process for internal control is designed to manage and minimize the risk of inaccuracy in financial reporting.

Description and evaluation of the Group's internal control activities is based on the framework developed by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). The framework comprises five areas, i.e. the control environment, risk assessment, control activities, information and communication, and monitoring.

The organization of internal control is described in the chapters i the menu to the left. The description is limited to internal control over financial reporting.