Internal Auditing provides objective, risk-focused auditing and consulting services which extend across all of HSH Nordbank‘s business activities and processes. It evaluates the effectiveness, efficiency and correctness of risk management, the internal control system and of management and monitoring 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.