Table A1

The risk-related instructions and the organization of risk management

ABCDEFG
The position of risk officer2013201320092009200820131995
Internal audit guidelines2009201320092010200720112010
Risk management guidelines2013201320152013200220121998
Methods of fair administration2015201120102011200620112006
Ethical principles2016

Note(s): Cities where risk management was initiated before municipality act 2012 marked in italic

Source(s): Author's own creation/work

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