The purpose of this research is to examine the implications of the provisions in the Swedish Code of Corporate Governance (the Code) concerning auditor attestation of the internal control report. We will focus on how the auditors? augmented responsibilities will affect the efficiency in the audit process.Our research indicates that the main benefit from reviewing the internal control report is achieving more reliable internal controls, which results in greater prevention of misstatements in the financial statements. This will affect the efficiency in the audit process since the auditor can place more reliance on internal controls when performing audit procedures. This implies that the benefits of preventing misstatements could outweigh the efforts and resources spent on reviewing the internal control report..

According to science internal communication is a complicated, yet very important, issue of organizations today. An organization with a successful internal communication shows better results both economically and in terms of coworker satisfaction. The two main theories on communication are sensemaking and transmission. After a century with a transmissionary point of view, researchers stress the importance of sensemaking internal communication.Main question of this thesis is ?Which of the two main theories is the most useful when anchoring important messages in large organizations??According to the results of this study, conducted by interviews, neither one is more useful than the other.

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.Therefore the study will be focusing on the smaller wholesaler?s internal control, all the way to the financial statements.

Title: Communicate ? to provide an opportunity Authors: Ida Eriksson & Petra LindbergTutor: Johan Grinbergs, Mälardalen UniversityExaminer: Cecilia LindhSubject: Bachelor's essay, Business AdministrationKeywords: communication, internal communication, channels, communication models, communication theory, information, organizationPurposeThe idea of this study was to describe how ABB Sweden?s internal communication and information appeared in Västerås. The aim is also to see what tools and channels they use to communicate information internally and see how employees perceive them in Västerås.MethodWe have read literature in form of books and articles that discuss theories on the subject communication including internal communication, channels and tools. Interviews were conducted with employees of ABB and were to serve as the basis for our empirical work. A survey by the Communication Center was made in the spring 2010 and was also the basis for our empirical work.ConclusionsThe communication has been increasingly from one-to two-way communication. To get a functioning organization, it is required that the internal communication in the first place will work.

Databases are an easy way of storing information kept together and accessible and can save time by finding the information easier. Cochleaimplant could be seen as a form of advanced hearing aid, this product consists of two parts, an external part that recieves sound and sends signals to the internal part through electromagnetism. The internal part is the implant itself and is surgically placed in to the cochlea. Örebro University hospital has just started working within the field of Cochleaimplants and are therefore in need of a database to store patient related information.The database problem was solved using Microsoft Access 2003 combined with the built-in support for Visual Basic, which is a sort of programming language. The result of the thesis work was a fully functioning database according to the given specification and is now being used at Örebro University hospital..

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

Through this study we want to enlighten how different companies work with their internal branding and how well they succeed in this process. We also want to examine if there are any differences in this work depending on the companies market position. Following question is used to investigate this process;- In what way and how well are companies working, depending on market position to implement and maintain their work with the internal brand?For the study a theoretical model was created based on our existing theory. The model contains three main variables; create, communicate and uphold; i.e.

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 regards to a request placed by the manager of Måltidsservice I Sollentuna Kommun, we have agreed to investigate the internal communication within the organization. The purpose of the essay is to describe the necessity of internal communication within the organization and to identify its strengths and weaknesses.It?s of the utmost importance that the internal communication is under constant care. It contributes to creating fellowship and to motivate people to greater achievements. At the end of the day it?s the managers responsibility to create a well-developed internal communication.

The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control.In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics.After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business.

In order for a business management to be able to make informed decisions for their companies need enterprise management system regularly checked by internal audits. The aim of purpose with this work was to develop a working manual for integrated internal audits. This was done through a litterature study and interviews with auditors. An in-depth interview was conducted with an experienced auditor to get more understanding and depth of the internal audits process, and how the manual could be designed. Discussions were held with the person responsible for environment, health and safety at Swedspan Hultsfred to adjust the manual to the company?s internal management system.

The purpose of this study is to investigate two Handelsbanken offices and how they work in similar ways when dealing with internal communication. The goal is to answer if and in what way the managers` and the employes perceive their internal communication at the two bank officies. By a comparation between the two decentralisized officies the aim is also to study what differences and/or similarities that exists in internal communications?Are managers and employees satisfied with the communication that flows in the organization? I find it interesting to investigate in wheather there exist a similarity in the internal communication between the managers and the employees since it is a decentralized organization.I have made five semi-structured interviews with two managers at two different Handelsbanken offices. Additionally two interviews with two employes at one of the offices and also one interview at the other Handelsbanken office.By the study I have found that all respondents have a positive impression according the internal communication.

The purpose of this thesis was to illustrate the use of internal marketing in the hotel industry. It was decided to conduct a case study on two hotels in the same region, Quality Hotell Statt and Pite Havsbad. The case study is based on personal interviews with the managers of each hotel, who have the ultimate responsibility of the internal marketing work. The research questions were based on why the hotel industry work with internal marketing and how the hotel industry work with internal marketing. The study showed that the hotel industry work with internal marketing on daily basis to get low employee turnover rates, increased employee job satisfaction and high quality services.

This thesis will address a problem concerning availability of information systems at an enterprise within the financial sector and its external suppliers, so called trusted third party. The information system resides on the internal network of the enterprise and must be available to both employees of the enterprise and the trusted third party simultaneously. This contradicts the company policy which disallows third parties access to the internal network. The HAVECA-model introduced in this thesis provides a framework of methods, each solving a sub problem identified in the model. The identified methods are hardening, verification, control and assurance, together supplying a method for continuously securing the internal network against a trusted third party.