Internal audit

As a rule, Raisio has opted to include internal auditing tasks in the duties of the Group’s financial administration and business controller function, which report to the Group’s CFO on matters related to risk management, internal control and audit. Possible findings of internal control and business risks are reported to the Board as part of monthly financial reporting.

Verification of the functioning of internal controls is included in the annual audit. If necessary, the Group purchases internal audit services for specified targets from outside the Group. Internal audit service purchased from outside the Group reports directly to the Board.