In today?s larger companies internal auditing is a common concept. For about twenty years ago companies? use of internal auditing took a turn from having been something popular to becoming more notorious. In this thesis we examine what might have caused that turn, We do this by looking at the vision and way of working for about twenty years ago and how the view of the area is today.

Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management.

The main issue: On the basis of the authors problem discussion has following questions came along: how will the closed companies be affected by a abolishing of demand on auditing? How could the abolishing of demand on auditing in Denmark and England relate to Swedish possible abolishing of auditing?Purpose: The purpose of this paper is to examine and describe how closed companies stand to abolishing of demand on auditing and which affects they think they will get.Method: The authors have chosen to use a qualitative method. With open questions can give space for discussions, which can give the authors better understanding. The empirical material consists of eight different closed companies. The subordinate data were collected before the interview occasion, this because to develop the interview questions.Conclusion: The authors has come to a conclusion that larger the closed company is, the more of them will keep audit.

Omfattningen av vad som loggas i ett system idag är varierande, de flesta har någon form av loggning av oönskade händelser. Vi inriktar oss på olika metoder för att applicera auditing så det går att spåra hela händelseförlopp. Vi undersöker vilka vitala delar en auditlogg ska innehålla, utifrån SANS policy för auditing. Vi designar och implementerar ett ramverk för auditing och väljer ut en säker digitalsigneringsmetod för loggad data. Slutligen verifierar vi implementation och signeringsmetod..

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

Background for the research problems: Small companies are very important for the economic stability and development, something which the economic crises in recent years have underlined. Therefore it?s important to minimize administrative costs for smaller companies and also in other ways facilitate their further development. For these reasons accounting has been simplified and auditing abolished for smaller companies in many countries. In Sweden auditing for small companies was abolished nearly three years ago.

In connection with that the last few decades have been characterized by major changes where also the rate of change has increased, changes in organizations has become a natural part of today's organizational activities. Every change involves a learning challenge and because of that every change is unique, its output is unclear. However, there is much research that highlights various factors critical to creating an effective change, among others internal communication.The purpose of this study is to investigate whether Engeström's theory can be applied to a completed organizational change and see whether an expansive learning has been promoted in connection with this. This is accomplished through interviews with six employees, all working in one of Sweden's leading property companies. Engeström's theory of expansive learning is applied in order to analyze whether learning is promoted in connection with the organizational change.The result of the study shows that Engeström's theory can be applied to a completed organizational change in order to analyze whether an expansive learning has been promoted in connection with this.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

Auditing demands knowledge in many diverse areas. To be able to provide all this knowledge it is necessary for the auditor to have access to persons with special skills. Through these contacts the auditor builds up a business network that brings support in the daily work. Our purpose with this study is to find out how auditor?s network in big auditing firms is organized and to show how they use their network.

The main purpose of this essay is to through theories about internal communication, channels to communicate through and change management study how these can be related to the processes at the Swedish Consumer Agency due to its future relocation. The main question within this essay is therefore:- How has the internal communication and the change management at the Swedish Consumer Agency developed in comparison with the prescribed theories?This essay is divided into three different parts (ideal, reality, ideal/reality) which can be derived to the essays theory, result and analysis chapters. The theories are the ideal while the result describes the internal communication and the change management during the process (the reality). In the analysis chapter, the ideal and the reality are compared to distinguish how the reality has been working in comparison to the ideal.The internal communication has mainly been distinguished through the authority?s intranet and the information communicated has comparatively been fast, open, objective and reliable.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Title:Changes in the auditing work of asset management companies.Advisor:Bengt BengtssonExaminer:Stig SörlingAuthors: Mattias Skog & Andrea CyganikPurpose:The purpose is to examine how the work of auditing asset management companies has changed since the crisis 2008.Methodology:The study is based on an adductive approach using a quantitative method.Theoretical framework:The theoretical framework includes previous studies and literature concerning the auditing business, the financial crisis, principal agent theory and stewardship theory.Empirical findings:The empirical material is based on answers from 22 auditors in 6 different auditing firms, and it was conducted by sending them a survey.Conclusion:The study showed that the major changes were changes in laws and regulations controlling the auditing business. New guidelines and laws were set to try and improve the quality of the auditing business while trying to restore stained reputation. New regulations were also set to increase the control the government have of inspecting the business through finansinspektionen..

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor?s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world.

Sweden has had statutory audit, which also includes a management audit, for all companies since 1988. A legislative proposal now suggests that the statutory audit shall be abolished for all small and medium sized companies starting on July 1, 2010. The aim for this master?s thesis is therefore to study how the service of auditing will be affected by the legislative proposal. To answer the research question the authors have taken on a qualitative approach and fifteen interviews with representatives for different Swedish auditing firms have been completed.

BackgroundA cost that lately has been discussed related to audit is the higher cost for auditing of small stock company. The question is if this cost is higher than the total utility of statutory audit and should it in that case be statutory. SRF says that the condition for small stock companies development is an abolishment of statutory audit. FAR consider that auditing is important for development and continuation.PurposeThe purpose of this paper is to investigate whether there are any winners or losers among auditing firms and accounting firms in Sweden if the statutory audit for small stock companies abolish.MethodThe paper is both a qualitative and a quantitative study that is based on primary data made from an interview and a questionnaire investigation. ConclusionOur conclusion is that the big Winner is the accounting trade.