Dalarna University's logo and link to the university's website

du.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Intern kontroll: En kvalitativ fallstudie som studerar ett företags interna kontroll utifrån Internal Control – Integrated Framework
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
Dalarna University, School of Technology and Business Studies, Business Administration and Management.
2020 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Internal control (English)
Abstract [sv]

Syfte     Syftet med studien är att beskriva och skapa förståelse kring intern kontroll i praktiken genom att studera ett företags interna kontroll utifrån Internal Control – Integrated Framework.  Metod    En kvalitativ fallstudie med semistrukturerade intervjuer som huvudsaklig datainsamlingsmetod som kompletterats med interna dokument. Totalt genomfördes fyra intervjuer som hade teman utifrån ramverkets fem komponenter och måluppfyllelse.  Teori    Teoriavsnittet utgörs av ramverkets fem komponenter och måluppfyllelse samt teori kring intern kontroll och informationsasymmetri.  Empiri    Studiens empiriavsnitt består av insamlade data om intern kontroll i praktiken utifrån fyra semistrukturerade intervjuer som kompletterats med interna dokument.   Diskussion   Diskussionsavsnittet präglas av författarnas tankar kring intern kontroll i praktiken som knyter tillbaka till studiens syfte och frågeställningar. Sedan presenteras även förslag till framtida studier.

Abstract [en]

Purpose    The purpose of the study is to describe and create understanding about internal control in practice by studying a company's internal control based on the Internal Control - Integrated Framework.     Methodology    A case study based on a qualitative approach with semi-strucured interviews as the main data collection method supplemented with internal documents. In total, four interviews were conducted that had themes based on the framework’s five components and goal fulfillment.  Theoretical Perspectives    The theory section consist of the framework’s five components and goal fulfillment. The study is also based on theory of internal control and information asymmetry.  Empirical Foundation    The study’s empirical section consists of collected data on internal control in practice, based on four semi-structured interviews which were supplemented with internal documents.  Discussion  The discussion section is characterized by the autors’ thoughts on  internal control in practice that link back to the study’s purpose and issues. Than proposals for future studies are also presented.  

Place, publisher, year, edition, pages
2020.
Keywords [en]
Internal control, control environment, risk assessment, control activites, information and communication, monitoring, information asymmetry
Keywords [sv]
Intern kontroll, kontrollmiljö, riskbedömning, kontrollaktiviteter, information och kommunikation, övervakning, informationsasymmetri
National Category
Business Administration
Identifiers
URN: urn:nbn:se:du-34262OAI: oai:DiVA.org:du-34262DiVA, id: diva2:1443712
Available from: 2020-06-18 Created: 2020-06-18

Open Access in DiVA

fulltext(483 kB)134 downloads
File information
File name FULLTEXT01.pdfFile size 483 kBChecksum SHA-512
1f674669b43f38c91af4f50d0a7501bcb717201aaa1a1a647e6ec4e24aba8165e40a9e230991a966ea5482da075e7b1a592d576870c4eb6740cfe7484da299f3
Type fulltextMimetype application/pdf

By organisation
Business Administration and Management
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 134 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 225 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • chicago-author-date
  • chicago-note-bibliography
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf