Search for dissertations about: "internal auditing"

Showing result 1 - 5 of 7 swedish dissertations containing the words internal auditing.

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

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

    Abstract : 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. READ MORE

  4. 2. Characteristics of Internal Control Amelioration

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

    Abstract : .... READ MORE

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

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

    Abstract : 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. READ MORE

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

    Author : Linus Axén; Torbjörn Tagesson; Pernilla Broberg; Stefan Sundgren; Linköpings universitet; []
    Keywords : 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;

    Abstract : 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. READ MORE

  7. 5. Energy Auditing and Efficiency in a Chain Hotel : the Case of Scandic, Järva Krog

    Author : Branko Simanic; Björn Palm; Folke Björk; KTH; []
    Keywords : TEKNIK OCH TEKNOLOGIER; ENGINEERING AND TECHNOLOGY; Industrial engineering and economy; Industriell teknik och ekonomi;

    Abstract :   Energy efficiency and conservation measures in hotels is an area of research at the Department of Energy Technology, Royal Institute of Technology in Stockholm (KTH), Sweden. As a continuation of the research work, this project was focused on a hotel's resource-use performance, considering both internal and external factors that influence their consumption. READ MORE