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..

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.

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..

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.

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.

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.

The purpose of this paper has been to examine the question whether accountants differ in their Auditing depending on their individual characteristics. We have summarized our own theory based on previous research and our own ideas. To conduct this purpose we used a deductive method. Our findings from the study show that we cannot exclude the possibility that accountants vary in their Auditing depending on their individual characteristics. The answering frequency to our survey was only 47 %, and this may have affected the outcome of our research.

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.

This study examines how a company adapts its operating control when the environmental circumstances are changing. This is a case study with a qualitative approach which is based on interviews. The main purpose is to examine how an accounting firm adjusts its operating control in order to meet the abolishment of the statutory Auditing. Another purpose is to describe how the abolishment of the statutory Auditing will influence or have influenced the choice of measures in the balanced scorecard. The question this study aims to examine is: How do audit firms adapt its operating control in order to meet changes in the environment? This question lead to a second question which the study also aims to examine and is How is the abolishment of the statutory Auditing influencing the accounting firms goals, measures and focus in the balanced scorecard? The conclusion of this study shows that the abolishment of the statutory Auditing has had an influence on the balanced scorecard.

Background: The statutory audit in Sweden was implemented in 1983 and the purpose was to improve the owners ability to control and to mitigate economic fraud. The present debate is concentrated about the high costs of audit in small companies. The major concern is whether the statutory audit should be mandatory for the smallest companies. Purpose: The purpose of this bachelor thesis is to explain the value of Auditing in small companies defined as 10/24-companies by identify and analyze possible factors that affects the attitudes towards Auditing and reflects the value of a statutory audit. Research method: Our study is deductive and based on a quantitative research method which includes both a survey and the companies annual reports.

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 1983 Sweden passed a law stating that all limited liability companies are to be included into a mandatory Auditing system. According to the EEC, courts fourth amendment, each country has the right to decide whether to exclude a mandatory Auditing system for smaller companies. Audit reports in Sweden are considered to be very important for the bank crediting system. Should this be eliminated, it would be more difficult for banks to trust an audit. The significance of calculated audits is questioned in regards to the banks accrediting system.

Background: Media has for a long time been reporting about the audit industry, often focusing on so-called Auditing scandals. Economic journalism has grown stronger, the corporations are given more and more power in society and the public interest is increasing. We intend to examine how mass media affects the expectations gap and how the Auditing firms operate strengthening the society?s confidence in the industry after mass medial exploitation. We also want to investigate whether the relatively new phenomenon social media is affecting the Auditing firms and industry?s external communication, as well as what consequences negative publicity may have for the individual auditor.Aim: The aim of the study is to create an understanding of the audit industry?s relation to the media as well as to describe and analyze how mass media?s coverage is affecting the audit industry, Auditing firms as well as the individual auditor.