Internal control | Husqvarna Group

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</div> </div> </div> </div> <div class="menu-grid" data-menu-id="ff018365-8083-464e-9812-97f9a04a61a9" style="display:none"> <div class="row justify-content-end align-items-stretch"> <div class="col-4"> <div class="menu"> <ul> <li> <a href="/en/husqvarna-forest-garden-division" data-drupal-link-system-path="node/124">Husqvarna Forest & Garden Division</a> </li> <li> <a href="/en/gardena-division" data-drupal-link-system-path="node/125">Gardena Division</a> </li> <li> <a href="/en/husqvarna-construction-division" data-drupal-link-system-path="node/126">Husqvarna Construction Division</a> </li> <li> <a href="/en/distribution-channels-and-seasonality" data-drupal-link-system-path="node/5961">Distribution channels and seasonality</a> </li> <li class="has-child"> <a href="/en/markets-trends" data-drupal-link-system-path="node/122">Markets & Trends</a> <i class="mi expand">chevron_right</i> <ul> <li> <a href="/en/market-our-divisions" data-drupal-link-system-path="node/5958">Attractive 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class="read-more">Explore our heritage</a> </div> </div> </div> </div> </div> </div> </div> <div class="menu-grid" data-menu-id="6312b35d-b380-4793-a91e-4c950a871ca0" style="display:none"> <div class="row justify-content-end align-items-stretch"> <div class="col-4"> <div class="menu"> <ul> <li> <a href="/en/why-invest-husqvarna-group" data-drupal-link-system-path="node/147">Why invest in Husqvarna Group?</a> </li> <li> <a href="/en/financial-targets" data-drupal-link-system-path="node/148">Financial targets</a> </li> <li> <a href="/en/financial-reports" data-drupal-link-system-path="node/150">Financial reports</a> </li> <li> <a href="/en/presentations-and-webcasts" data-drupal-link-system-path="node/1465">Presentations and webcasts</a> </li> <li class="has-child"> <a href="/en/share" data-drupal-link-system-path="node/151">The share</a> <i class="mi expand">chevron_right</i> <ul> <li> <a href="/en/share-capital-development" data-drupal-link-system-path="node/152">Share capital 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fgcolor0"> <div class="body"> <h3 class="title">Sustainability</h3> <div><p>Sustainovate combines our leading innovation capability with our commitment to sustainability</p> </div> <div class="btns"> <a href="/en/download-sustainability-reports" class="read-more">Sustainovate Reports</a> </div> </div> </div> </div> </div> </div> </div> <div class="menu-grid" data-menu-id="5a26fdb2-568e-4719-974c-ec539af1f7a3" style="display:none"> <div class="row justify-content-end align-items-stretch"> <div class="col-4"> <div class="menu"> <ul> <li> <a href="/en/press" data-drupal-link-system-path="node/112">Press releases</a> </li> <li> <a href="/en/media-contacts" data-drupal-link-system-path="node/6137">Company contacts & Media Enquiries</a> </li> <li> <a href="/en/news" data-drupal-link-system-path="node/128">News & Insights</a> </li> <li> <a href="/en/image-gallery" data-drupal-link-system-path="node/168">Image gallery</a> </li> <li> <a href="/en/social-media" data-drupal-link-system-path="node/6128">Social Media</a> </li> <li> <a href="/en/subscribe" data-drupal-link-system-path="node/169">Subscribe</a> </li> </ul> </div> </div> <div class="col-4"> <div class="image"> <img src="/sites/husqvarna/files/styles/menu_image/public/2019-08/Hus-med-gront.jpg?itok=5O9IPo2t" al=""> </div> </div> <div class="col-4"> <div class="box"> <div class="box layout0 bgcolor0 fgcolor0"> <div class="body"> <h3 class="title">Media</h3> <div><p>We are committed to  providing timely, relevant and correct information in accordance with applicable laws and best practices. </p> </div> </div> </div> </div> </div> </div> </div> <div class="menu-grid" data-menu-id="d8753d80-99b8-4b63-a23b-350c9b55bd3a" style="display:none"> <div class="row justify-content-end align-items-stretch"> <div class="col-4"> <div class="menu"> <ul> <li> <a href="/en/why-work-us" data-drupal-link-system-path="node/174">Why work with us</a> </li> <li> <a href="/en/diversity-inclusion" 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positions</a> </li> <li> <a href="/en/robotics" data-drupal-link-system-path="node/5861">Robotics</a> </li> <li> <a href="https://karriere.husqvarnagroup.de/de">Career opportunities in Germany</a> </li> </ul> </div> </div> <div class="col-4"> <div class="image"> <img src="/sites/husqvarna/files/styles/menu_image/public/media/FotografEmmaIvarsson_211105_Husqvarna-73_550x640.jpg?itok=lSEWkiZl" al=""> </div> </div> <div class="col-4"> <div class="box"> <div class="box layout0 bgcolor0 fgcolor0"> <div class="body"> <h3 class="title">Work with us</h3> <div><p>You will be part of a creative hub for innovative and passionate minds.</p> <p><a href="https://husqvarnagroup.wd3.myworkdayjobs.com/External_Career_Site" target="_blank">Visit our open positions portal</a></p> </div> </div> </div> </div> </div> </div> </div> <div class="menu-grid" data-menu-id="3e457ad1-0c71-409f-a0d1-f8e5ccfbcc9c" style="display:none"> <div class="row justify-content-end align-items-stretch"> <div class="col-4"> <div 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href="/sv/intern-kontroll">Svenska</a> </div> </nav> <main class="w-banner" id="main"> <div data-drupal-messages-fallback class="hidden"></div> <div id="block-husqvarna-content"> <article> <div class="container"> <div class="row justify-content-center"> <div class="col-12 col-sm-10"> <h1> <span>Internal control</span> </h1> </div> </div> </div> <div class="paragraph paragraph-text"> <a name="t562"></a> <div class="paragraph-margin-top-bottom paragraph-w-title"> <div class="container grid"> <div class="justify-content-center row"> <div class="col-12 col-sm-10"> <h3 class="title">Internal control over financial reporting</h3> <div><p class="lead">The Board is responsible for the internal controls according to the Swedish Companies Act, Swedish Annual Accounts Act and the Swedish Code.</p> <p>This description of the Group’s internal control activities is based on the COSO framework (The Committee of Sponsoring Organizations of the Treadway Commission). 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