Internal auditors

Husqvarna maintains a function for internal audit that reports directly to the Audit Committee and the Chief Financial Officer.

The internal audit function is tasked with developing and improving internal controls over financial reporting. The work of the auditors conforms with the annual plan by the Audit Committee, which includes both scheduled and unscheduled audits. The function reports to the Audit Committee and the Group's Chief Financial Officer.

The Group's function for internal audit performs independent and objective reviews in order to evaluate and enhance the efficiency of internal controls. This function also completed special assignments during the year. The internal auditors report to the Audit Committee regarding their observations and recommendations for improvement of internal control over financial reporting.