Risks related to financial reporting are identified and analysed annually as part of the risk management process. Risks are reported regularly in connection with the planning process and the follow-up of actions and improvements is integrated in operational management. The control risk assessment has been the basis for creating the process-level internal control framework and the same applies to the control points to prevent errors in the financial reporting process. Cross-divisional teams by process area update the controls when needed.
After the organisational change, a review was conducted to ensure a clear scope and roles and responsibilities in controls. This assessment included risks related to potential fraud and other irregularities, as well as risks of loss or misappropriation of assets.