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Ordning och reda: Intern styrning och kontroll, COSO Internal Control – Integrated Framework i praktiken
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
Linnaeus University, School of Business and Economics, Department of Management Accounting and Logistics.
2014 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Orderliness : Internal control, COSO Internal Control – Integrated Framework  in reality (English)
Abstract [sv]

Bakgrund och problemdiskussion: Under årens gång har det inträffat flera företagsskandaler. Det har sett bra ut på ytan men insidan har visat motsatsen. Fasaden kollapsar till följd av bristande kontroll. Intern styrning och kontroll och COSO:s Internal Controll – Integrated Framework blir allt mer aktuellt för att få ordning och reda. För börsnoterade företag är intern kontroll centralt eftersom intressenter kräver transparens. Utan intern kontroll finns det ingen rimlig försäkran att en organisation arbetar i linje med uppsatta mål, samt att eventuella risker och brister bemöts på lämpligt sätt.

 

Syfte: Syftet med denna studie är att beskriva och förklara i vilken uträckning två företag på två olika börser i praktiken tillämpar en intern styrning och kontroll som står i överensstämmelse med COSO:s Internal Control - Integrated Frameworks fem komponenter samt studera hur det påverkar verksamhetsstyrningen.

 

Metod: En kvalitativ fallstudiestudie genomfördes på två bolag med i huvudsak hermeneutisk tolkningsansats och abduktivt tillvägagångssätt. Empiriinsamlingen skedde genom semi-strukturerade intervjuer och relevant material. Teorin underbyggdes av litteratur, artiklar och internetkällor.

 

Teori: I kapitlet ingår Svensk Kod för bolagsstyrning, Intern Styrning och Kontroll och slutligen det studien lägger vikt vid som är COSO:s ramverk.

 

Slutsats: Fallföretagen tillämpar en intern styrning och kontroll som i hög utsträckning stämmer överens med COSO Internal Control – Integrated Frameworks fem komponenter men med små skillnader. Trots att de är storleksmässigt olika och verkar i skilda branscher.

Abstract [en]

Background and Problem Discussion: Over the years there have been several scandals. Companies have looked good on the surface but the inside has shown the opposite. The surface collapse due to lack of control. Internal control and the COSO Internal Control - Integrated Framework is becoming increasingly important to achieve a properly managed company. For listed companies, internal control is central as stakeholders demand transparency. Without internal control, there is no reasonable assurance that an organization is working in line with their goals, and that any risks are addressed in an appropriate manner.

 

Objective: The purpose of this study is to describe and explain to what extent two companies in two different stock markets effectively implement an internal control, consistent with COSO’s Internal Control - Integrated Frameworks five components and study how it affects operations management.

 

Method: A qualitative case study was conducted at two companies with essentially hermeneutic interpretation approach and abductive approach. Empirical data collection was through semi-structured interviews and relevant material. Literature, articles and internet sources supported the theory.

 

Theory: The chapter includes the Swedish Code of Corporate Governance, Internal Control and finally the COSO framework, which the study was mainly based on.

 

Conclusion: Both companies apply an internal control which largely matches the COSO Internal Control - Integrated Frameworks five components except marginal differences. Even though they differ in size and act on markets separated from each other.

Place, publisher, year, edition, pages
2014. , 68 p.
Keyword [en]
COSO, Internal control, Control Environment, Risk, Control Activities, Information, Communication, Monitoring, Performance Management, Corporate Governance
Keyword [sv]
COSO, Intern Styrning och Kontroll, Kontrollmiljö, Risk, Kontrollaktivitet, Information, Kommunikation, Tillsyn, Verksamhetsstyrning, Bolagsstyrning
National Category
Business Administration
Identifiers
URN: urn:nbn:se:lnu:diva-36318OAI: oai:DiVA.org:lnu-36318DiVA: diva2:736679
Subject / course
Business Administration - Management Accounting
Educational program
Business Administration and Economics Programme, 240 credits
Supervisors
Examiners
Available from: 2014-08-08 Created: 2014-08-08 Last updated: 2014-08-08Bibliographically approved

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