The Internal Audit department provides objective, risk-focused auditing and consulting services that extend across all of the HSH Nordbank’s business activities and processes. It evaluates the effectiveness, efficiency and regularity of risk management, the internal control system and of management and oversight processes. Internal Auditing is involved in all material projects and in all changes to operational processes and structures. It has an unlimited right of information in order to fulfil its mandate. It acts independently and on its own initiative at all times.