Internal control
Since 1 January 2008, the ordinance (2007: 603) on internal control applies to all authorities under the government that have an obligation to comply with the Internal Audit Ordinance (2006: 1228). Together with the Government Ordinance (2007: 515), the Ordinance on Annual Accounts and Budget Documents (2000: 605) and the Internal Audit Ordinance, the Ordinance on Internal Control regulates responsibility for ensuring satisfactory internal control.
Background
The business must be conducted in accordance with the following four business requirements:
- efficiency
- according to applicable law
- fair and reliable accounting
- good housekeeping with state funds.
With the ordinance on internal control, the government imposes additional formal requirements on the authorities covered by the ordinance. The guidelines show how Luleå University of Technology works in a structured way with internal management and control and describes the division of responsibilities and definitions for risk work.
- Guidelines Internal control at Luleå University of Technology (.pdf) Pdf, 188.4 kB, opens in new window.
Number LTU-2663-2022
The document is only available in Swedish.
Information owners
Accounting and financial management
Updated: