Sökning: "internal auditing"

Visar resultat 1 - 5 av 13 avhandlingar innehållade orden internal auditing.

1. 1. 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

3. 2. Characteristics of Internal Control Amelioration

   Författare :Peter Franck; Stefan Sundgren; Henrik Nilsson; Claus Holm; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; Internal control; corporate governance codes; COSO; internal auditing; perceived benefits; agency theory; Business studies; Företagsekonomi; företagsekonomi; Business Studies;

   Sammanfattning : .... LÄS MER

4. 3. 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

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. Revision och rådgivning : Efterfrågan, kvalitet och oberoende

   Författare :Tobias Svanström; Stefan Sundgren; Håkan Boter; Aasmund Eilifsen; Umeå universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; auditing; advisory services; non audit services; audit quality; auditor independence; SME; revisionskvalitet; revisorns oberoende; små och medelstora företag; revision; rådgivning; efterfrågan på revision; efterfrågan på rådgivning; Business studies; Företagsekonomi;

   Sammanfattning : Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. LÄS MER