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  • 1.
    Djup, Sara
    et al.
    Örebro University, Swedish Business School at Örebro University.
    Uveby, Mikaela
    Örebro University, Swedish Business School at Örebro University.
    Effektiviteten av intern kontroll och internrevision: en fallstudie ur fyra styrelseledamöters perspektiv2010Independent thesis Advanced level (degree of Master (One Year)), 15 credits / 22,5 HE creditsStudent thesis
    Abstract [en]

    As a result of a series of corporate scandals in recent years, interest in internal control and internal audit has increased in companies. The introduction of the Swedish code of corporate governance led to tougher demands on internal control for the Swedish stock exchange quoted companies and a greater responsibility for the Board. When liability is increased for the Board, internal controls also need to be more efficient and benefits need to exceed the costs.   

    This thesis aims to contribute knowledge about the internal controls and internal audits adaptation and efficiency for the Board in Swedish listed companies. It also seeks to identify what affects the design of internal control and internal audit in these companies.

    To fulfill the thesis purpose, case studies have been conducted with four Swedish listed companies in various industries, Lindab, Enea, Swedbank and Swedish match. Semi-structured interviews were conducted with a Board member in each company, which together with each company’s financial statement constitutes the thesis empirical data. These interviews gave us a deeper understanding for the problem when the participants had the opportunity to discuss around the asked questions.

    The thesis concludes that all participants believe that internal control and internal audit is an effective instrument for both the Board and the company. Effective internal control increases shareholders confidence and helps the company to detect deficiencies in time. The results have also shown that only company’s size and environmental uncertainty affects the structure of internal controls.     

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