229 uppsatser · sida 1 av 16
Intern kontroll avseende bolagens finansiella rapportering
… The Swedish Code for Corporate Governance has introduced much tougher rules on internal control than the existing legislation demands. The Code demands a good internal control without defining what it means. The idea is that the companies themselves are responsible for …
Abstract The control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit …
Hur synen och förväntningarna på internrevisionsrollen påverkar kvaliteten på interna revisioner.
Abstract The control of quality standard ISO 9001 has made the internal audit to be experienced as police authority and paragraph control. Because of that, motivation for internal auditors is low. To counteract the experience, there is a possibility to integrate internal audit …
Ett yrke och en verksamhet i förändring?
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 …
The problem area was identified due to the fact that research within internal audit is fragmented and insufficient, simultaneously to internal audit becoming more common in the public debate. Crises and scandals in companies such as Enron in the US and Skandia in Sweden have …
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 …
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 …
en studie om hur ekonomisk brottslighet kan undvikas genom en intern kontroll
… 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 …
… 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 …
… accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks …
… 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 …
Inom mindre grossistföretag
… 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 …
Intern styrning och kontroll, COSO Internal Control ? Integrated Framework i praktiken
… till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll ? Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern …
En jämförelse mellan elit- och icke elitidrottare
… granskning av gällande uppsats. Keywords: locus of control, external and internal, athletes, self-esteem
… accounting scandals that have attracted attention in recent years have led to internal control becoming a more central part of business activity. Doubts about what firms actually do have increased, all caused by the attention of accounting scandals. To counter this, frameworks …
