Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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
Internrevision i svenska myndigheter: En studie utifrån de tre ansvarslinjerna
Södertörn University, School of Social Sciences.
Södertörn University, School of Social Sciences.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syftet med denna uppsats är att beskriva och analysera svenska myndigheters internrevision för att kunna dra slutsatser om i vilken ansvarslinje de befinner sig i dagsläget samt att föra en diskussion kring internrevisionens oberoende. I denna uppsats har en kvalitativ studie genomförts. Med hjälp av semi-strukturerade intervjuer på sex olika myndigheter med krav på internrevision har empiri insamlats som tillsammans med teoretisk referensram ligger till grund för analys och slutsatser. Studien visar att svenska myndigheters internrevision befinner sig i den tredje ansvarslinjen. Vissa variationer inom den tredje ansvarslinjen kan urskiljas på grund av dels otydliga riktlinjer för internrevisorerna för att kunna bibehålla ett oberoende i samband med råd och stöd och dels på grund av bristfälliga kunskaper i den andra ansvarslinjen avseende hur ansvaret ska fördelas. 

Abstract [en]

The purpose of this essay is to describe and analyze internal audit of the Swedish authorities internal audit in order to draw conclusions about which of The Three Lines of Defense they are positioned in at the present time, and to include a discussion about internal audit’s independence. In this essay, a qualitative study has been conducted. Using data from semi-structured interviews conducted at six different authorities with requirements for internal audit, empirical evidence has been collected. This empirical evidence, together with a theoretical framework constitutes the basis for analysis and conclusions. The study showed that the internal audit of the Swedish authorities is positioned in the third line of defense. Some variations in the third line of defense could be distinguished due to unclear guidelines for internal auditors to maintain independence in connection with advice and support, and also due to insufficient knowledge in the second line of defense regarding how responsibility should be allocated.

Place, publisher, year, edition, pages
2014. , 66 p.
Keyword [en]
Authority, Förordning (2007:603) om intern styrning och kontroll, independence, internal audit, internal auditor, internal control, internrevisionsförordning (2006:1228), The Three Lines of Defense Model
Keyword [sv]
De tre ansvarslinjerna, de tre försvarslinjerna, förordning (2007:603) om intern styrning och kontroll, intern styrning och kontroll, internrevision, internrevisionsförordning (2006:1228), internrevisor, myndighet, oberoende
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-24134OAI: oai:DiVA.org:sh-24134DiVA: diva2:726706
Subject / course
Business Studies
Presentation
2014-06-03, 17:05 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2014-06-19 Created: 2014-06-18 Last updated: 2014-06-19Bibliographically approved

Open Access in DiVA

Kandidatuppsats(793 kB)272 downloads
File information
File name FULLTEXT01.pdfFile size 793 kBChecksum SHA-512
13f2b60e08a868aec67462faf0fc6a9270222c92a6263d8d2422b4fa5dd764eccf10ba8d8274fa41e15f54f061b652c442d041e1aff159b3bc949e00c94dbd59
Type fulltextMimetype application/pdf

By organisation
School of Social Sciences
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 272 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: 529 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • 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