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The auditors

Purpose​

The purpose of the audit is described in the statutes as follows:

3.1 Purpose

The purpose of the audit is to give an objective picture of the chapter's financial year to the members of the chapter. This audit report is written by two auditors elected by the SM.

Role​

The role of the audit can be divided into two functions: an auditing one and a supporting one. The formal role description according to the regulations is as follows:

26.2 Activities

The auditors shall

  • perform audits
  • verify the accounts, decision-making and activities of the chapter.
  • give an opinion on the discharge of the chapter's board during the year to which the audit relates.
  • take into account both good auditing practice and good auditing practice. This means, among other things, that an auditor should not be an active member of the financial council during the same financial year as the auditor.

In practical terms, the auditors' role is to audit the chapter's activities. This means, among other things, verifying accounting, evaluating decisions made by the board and keeping track of whether the activities are conducted in a good way and in line with the will of the chapter. It is important that the auditors do not evaluate whether decisions are good or not, but whether they have been implemented correctly based on the statutes and regulations. During the summer, they also write an audit report and discharge the board from liability during the next financial year. The auditors must also be present at all SM and STM.

As an auditor, you can also provide both feedback and suggestions to other elected officials. This is not part of the formal work, but it is important to realize the position you are in, and the chance to work proactively with decisions instead of reactively. You can act as a sounding board for other elected representatives, but primarily the board, and advise them if necessary. This is the support function.

Contact​

To get in touch with the audit, you can contact the auditors at revisorer@iare.nu

Auditors,​

Gustaf Svensson, I-19 Max Kenning, I-21

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