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Visar resultat 1 - 5 av 24 avhandlingar som matchar ovanstående sökkriterier.

  1. 1. Internal Control : A study of concept and themes

    Författare :Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Stuart Turley; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Internal control; Intern styrning och kontroll; Business Studies; Företagsekonomi;

    Sammanfattning : The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. LÄS MER

  3. 2. Internal Control : A Study of the Concept and Themes of Internal Control

    Författare :Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Linköpings universitet; []
    Nyckelord :TECHNOLOGY; TEKNIKVETENSKAP; Economic Information Systems; Ekonomiska informationssystem;

    Sammanfattning : This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity. LÄS MER

  4. 3. Internal Control in the Financial Sector : A Longitudinal Case Study of an Insurance Company

    Författare :Olof Arwinge; Fredrik Nilsson; Nils-Göran Olve; Stuart Turley; Uppsala universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Internal Control; Risk Management; Governance; Combined Assurance; Audit; Intern kontroll; Riskhantering; Styrning; Ramverk för försäkran; Revision; Business Studies; Företagsekonomi;

    Sammanfattning : This thesis comprises of an initial summary of Study I which is my licentiate thesis in business administration. Study I is a literature study on internal control. Thereafter follows Study II which is a case study of Swedish insurance organization. LÄS MER

  5. 4. Determinants of audit fees and the management of corporate disclosures

    Författare :Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
    Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Audit fees; Audit fee pressure; Annual report; Business risk; Disclosures; Hybrid organizations; Internal auditing; Project manager; Revisionskostnader; Press av revisionskostnader; Årsredovisning; Affärsrisk; Upplysningar; Hybrida organisationer; Internrevision; Projektledare;

    Sammanfattning : Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. LÄS MER

  7. 5. INNOVATION AUDITING THE AUDIT & THE AUDITOR : (from the perspective of the internal auditor)

    Författare :Helena Karlsson; Erik Bjurström; Huizingh Eelko; Mälardalens högskola; []
    Nyckelord :TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Innovation and Design; innovation och design;

    Sammanfattning : There are many innovation audits that aim to contribute to increased innovativeness through systematic monitoring and review. In line with this the purpose of this study is to build knowledge that increases both the academic and the practical user-value of innovation audits. LÄS MER