17 uppsatser · sida 1 av 2
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 …
… 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 …
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 …
… asset to the auditor in his work. The auditor’s network is built up by internal and external contacts, but they are valued different by different auditors. The networks are very similar but are used in different ways.
… asset to the auditor in his work. The auditor’s network is built up by internal and external contacts, but they are valued different by different auditors. The networks are very similar but are used in different ways.
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 …
spelar det egentligen någon roll?
… in the auditing profession and to clarify the performed procedure concerning internal quality control. The respondents? experiences and reflections are compiled in an empirical analysis where similarities and differences are described. To simplify the picture the auditing …
Hur kan införandet av ISA 600 komma att förändra rapporteringen
… The risks are considered minimized through documentation reviews and both internal- and external quality controls. An understanding of social and cultural differences is a key factor to be able to have successful cross cultural collaborations. Education, experience and practise …
… Thus, we consider that with the help of the Swedish ”analyse model” and the internal organisational actions, these threats are neutralized and then the auditors are independent in fact. It is important that the auditors keep distance and delimit their performance to their …
The effect of accounting for intangibles
… question whether banks are prepared to perform the client’s field research or internal auditing procedures is answered. The empirical research is based on four interviews with credit managers in Sweden, Finland and Russia. The general outcome of the study shows that alternative …
… it will help them when granting credit. Creditors reveal that alternative internal methods prevail over revised reports approved by an auditor. However, small businesses reevaluate the function of the revised financial information. Small businesses welcomed the abolition of the …
… Myers pecking-order theory. This theory implies that business managers prefer internal equity in front of debt and external equity. This theory has been developed through studies, hence Myers three steps are considered undeveloped, and therefore the theory still needs further …
<em>En studie av små företags åtgärder mot interna bedrägerier och deras förväntningar på revisorn gällande upptäckten av interna bedrägerier </em>
Problem: Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns …
- Att kartlägga ett snabbväxande mindre företag
… gathered through standardized interviews with process owners and by studying internal documents. The closing phase consisted of finalizing the maps in a folder and presenting it to Bactiguard. Forty-one charts were required to map the entire product development process at …
