Financial Integrity and Fraud

We maintain accurate financial records and comply with all disclosure standards.

What we need to know

Financial integrity is key to maintaining the trust of our shareholders, customers, business partners and employees

Meeting International Financial Reporting Standards is not only required, it enables us to best manage our business

What is expected of all of us

We follow Telenor’s Accounting Principles (TAP) and abide by internal controls implemented by Telenor

We register all transactions correctly in accordance with legal obligations and good accounting practices

We report accurately, reliably, transparently, consistently and in a timely manner

We ensure that expenses are reasonable and recorded properly when we spend the company’s money

We make decisions in accordance with applicable Group or Local Authority Matrix and ensure segregation of duties where applicable

We verify facts and completeness of information and underlying business rationale before approving a transaction or signing a document

We do not create fraudulent records, falsify documents or otherwise misrepresent facts, transactions or financial data

What to look out for

If we see financial or accounting irregularities

If we become aware that a colleague or business partner has falsified any documentation

If we are unsure if we have recorded a transaction correctly

If we become concerned that any employee is misreporting financial information, including sales results or forecasts

If we become concerned that Telenor’s resources are not being spent or recorded as consistent with our policies

Resources and Tools

I want to report

I have a question