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INNOVATION AUDITING THE AUDIT & THE AUDITOR: (from the perspective of the internal auditor)
Mälardalen University, School of Innovation, Design and Engineering, Innovation and Product Realisation. (Innovationsledning)ORCID iD: 0000-0002-2597-8561
2015 (English)Licentiate thesis, comprehensive summary (Other academic)
Abstract [en]

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.

Previous research in the innovation audit area is mainly focused on the audit tool and to some extent the auditing process, with a strong bias towards what to audit, rarely addressing more than just the measuring- and assessment phases. Most audits involve internal staff in audit-related work such as self-assessments, and thus employees from the audited organisation can also be regarded as internal auditors (executors). Previous research indicates that the ability of the internal auditor impacts the audit’s execution and that the audit design affects how auditor-demanding the execution of the audit becomes. Despite this there is very little research that concerns the internal auditor’s role in the auditing process.

To better understand how the abilities of individual internal auditors affect the audit process, I formulated two questions for the licentiate thesis: What types of shortcomings in the audit process are influenced by deficient auditor maturity? and What are the consequences of these shortcomings on the audit process? The concept of auditor maturity is here used familiarly to describe the internal auditors’ level of ability to independently perform their auditing tasks in an appropriate manner without any further support than what is provided by the audit tool.

The empirical data were collected in two qualitative case studies with 21 participants from two SMEs. 92 written questionnaire and 23 interviews were conducted and complemented by a literature review. My use of two subdivisions of the audit process is central to the thesis and to my knowledge not previously used: firstly the division into three phases: the pre-assessment phase, the assessment phase and the post-assessment phase, and secondly the division into three parts: the audit (the tool), the auditor (the executor) and the auditing (the execution). The analytical focus is on shortcomings in the internal auditors’ ability to execute their auditing tasks.

Several shortcomings in this respect were identified and can be grouped based on the following characteristics: Conceptual, Contextual, Auditor interaction, Strategic & operational and Adaption.

The main contribution of this research is by highlighting the internal auditor’s role in the audit process, to discuss all the phases of the process and to introduce the perspectives of audit, auditor and auditing under the unifying concept of the audit process.

Abstract [en]

Det finns många innovations-audits som syftar till ökad innovativitet genom systematisk mätning och granskning. I linje med det är den här studiens syfte att bygga kunskap som ökar både den akademiska och den praktiska användarnyttan av innovations-audits.

Det finns mycket tidigare forskning inom området innovations-auditering med en stark övervikt mot vad som ska auditeras och berör ofta inte mer än själva mät- och skattnings-fasen. De flesta audits involverar i hög grad intern personal i det audit-relaterade arbetet med att t.ex. utföra självskattningar och förändringsplanering. Det innebär att personal från den auditerade organisationen kan betraktas som interna auditors. I tidigare forskning finns tydliga tecken på att den interna auditorns (utföraren) förmåga påverkar auditerings-arbetet och att auditens utformning påverkar hur krävande auditerings-utförandet blir för auditorn. Trots detta berör ytterst lite forskning den interna auditorns roll i audit-processen.

För att bättre förstå hur enskilda interna auditors förmågor påverkar audit-processen formulerade jag två frågor i lic-avhandlingen: Vilka typer av tillkortakommanden i audit-processen påverkas av otillräcklig auditor-mognad? och Vilka följder får dessa tillkortakommanden på audit-processen? Begreppet auditor-mognad används här på ett vardagligt sätt för att beskriva nivån av den interna auditorns förmåga att självständigt utföra sina auditeringsuppgifter på ett ändamålsenligt sätt - utan att behöva ytterligare stöd än det som ges i audit-verktyget.

Empiri har samlats in i två kvalitativa case-studier med totalt 21 deltagare från två SME företag. 92 skriftliga enkäter och 23 intervjuer har genomförts och kompletterats med en litteraturstudie. Centralt för avhandlingen är mitt val att använda två uppdelningar av audit-processen som vad jag vet inte använts tidigare. Den första delar auditeringen i tre faser; för-mätningsfasen, mätfasen och efter-mätningsfasen. Den andra delar processen i tre delar: auditen som är verktyget, auditorn är genomföraren och auditeringen är utförandeprocessen. Analys fokus är tillkortakommanden i den interna auditorns förmåga att genomföra sina audit-uppgifter.

Ett flertal tillkortakommanden i auditorns förmåga att utföra sina audit uppgifter identifierades och kan grupperas utifrån följande karaktärsdrag; Konceptuella, Kontextuella, Auditor interaktion, Strategisk och operationell samt Anpassning.

Forskningens främsta akademiska och praktiska bidrag är att lyfta och tydliggöra den interna auditerns roll i audit-processen, att modellera och diskutera processens samtliga faser samt att föra in de tre perspektiven audit, auditor och auditing under det sammanhållande begreppet audit-process.

Place, publisher, year, edition, pages
Västerås: Mälardalen University , 2015.
Series
Mälardalen University Press Licentiate Theses, ISSN 1651-9256 ; 191
National Category
Electrical Engineering, Electronic Engineering, Information Engineering
Research subject
Innovation and Design
Identifiers
URN: urn:nbn:se:mdh:diva-27146ISBN: 978-91-7485-181-6 (print)OAI: oai:DiVA.org:mdh-27146DiVA: diva2:773859
Presentation
2014-03-09, room Filen, Mälardalens högskola, Eskilstuna, 13:00 (English)
Opponent
Supervisors
Available from: 2014-12-19 Created: 2014-12-19 Last updated: 2015-11-16Bibliographically approved
List of papers
1. Interview Supported Innovation Audit: How does a complementary interview affect the understanding of an innovation audits results when the interview is vased on the audit statements.
Open this publication in new window or tab >>Interview Supported Innovation Audit: How does a complementary interview affect the understanding of an innovation audits results when the interview is vased on the audit statements.
2010 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Abstract: SMEs tend to lack the ability of sustainable development throughcost-effective and repeated innovation. One way to find out a currentinnovation state is to run a self-assessment innovation audit, which are wellused but got critics to not show reliable results The authors formed researchquestion: How might a complementary interview affect the understandingof the result of the innovation audit when the interview is based on the samestatements used in the audit? The study was conducted at two Swedish SMEswith a mix of management and personnel. 21 respondents at both companiesanswered 840 audit-statements and equal amount of interview questionsrephrased from a “how-perspective”. 4 audit-statements were left blank and103 interview questions were answered, “I don't know”. A great differ inthe respondents understanding appeared and the conclusion was that a selfassessment innovation audit might not show reliable results conducted without a complementing interview.

National Category
Production Engineering, Human Work Science and Ergonomics
Research subject
Innovation and Design
Identifiers
urn:nbn:se:mdh:diva-27149 (URN)
Conference
3rd ISPIM Innovation Symposium - Managing the Art of Innovation: Turning Concepts into Reality - Quebec City, Canada
Available from: 2014-12-19 Created: 2014-12-19 Last updated: 2015-02-11Bibliographically approved
2. Existence of negative innovation-gaps affecting innovation performance in two Swedish SMEs.
Open this publication in new window or tab >>Existence of negative innovation-gaps affecting innovation performance in two Swedish SMEs.
2011 (English)Conference paper, Published paper (Refereed)
Abstract [en]

This paper aims to achieve a deeper understanding of innovation-gaps, found in a previous study according to innovation-audits made by the authors to this paper. Negative innovation-gap is of interest as they might affect innovation-performance within companies and further on Total innovation management (TIM). TIM is a holistic view of innovation, involving a broad representation of employees and functions for which the innovation-gaps could be crucial. This study was made at two Swedish industrial SMEs, 1170 written questions asked to 18 employees, 12 workshops held with two company-specific-groups and one company-mixed-group with senior management. The major findings were “organisational related innovation-gaps”, “individual related innovation-gaps” and several subgroups to both of them, e.g. conflicting incentives and time-related-gaps. The conclusion is to not try to categorise the gaps, but to be aware of them when practicing innovation management, as gaps, when become too big, seems to affect innovation-performance in a negative way. Keywords: innovation workshop; SME; innovation-gap, innovation management; innovation-gap analysis.

National Category
Engineering and Technology
Research subject
Innovation and Design
Identifiers
urn:nbn:se:mdh:diva-13666 (URN)
Available from: 2011-12-15 Created: 2011-12-15 Last updated: 2015-06-26Bibliographically approved
3. Direct and Indirect Innovation Integration in Swedish SMEs Business Strategy
Open this publication in new window or tab >>Direct and Indirect Innovation Integration in Swedish SMEs Business Strategy
2011 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Innovation is a central strategic issue for companies who wants to repeatedlyinnovative and build long-term competitiveness. Research stresses the importance of strong linkages between innovation and the strategic orientation of a company. Despite that does both research and experience show that SME:s often have a short-term focus on results and are low-risk oriented towards incremental innovations or show a reactive, non-strategic approach towardsinnovation. This case study survey to what extent innovation is an, direct or indirect, integrated part of a SME:s overall business strategy. The case study was conducted at one Swedish SME in three stages with 10 participants with broad representation of management and employees from the entire company. Innovation was found to be strongly centred to the persons of top management, have strong informal linkages to top levels of formal business strategy but with weak integration at practical action oriented levels of strategy.

Keyword
Strategic innovation; Strategic Integration; Business Strategy; Innovation management; SME
National Category
Production Engineering, Human Work Science and Ergonomics
Research subject
Innovation and Design
Identifiers
urn:nbn:se:mdh:diva-27151 (URN)
Conference
The 4th ISPIM Innovation Symposium - Managing Innovation for Sustained Productivity: Creating Advantage and Resilience - Wellington, New Zealand
Available from: 2014-12-19 Created: 2014-12-19 Last updated: 2015-02-11Bibliographically approved
4. The importance of skill and experience in innovation auditing
Open this publication in new window or tab >>The importance of skill and experience in innovation auditing
2013 (English)Conference paper, Oral presentation with published abstract (Refereed)
Abstract [en]

Innovation auditing is by both academia and practitioners considered to be important for differentpurposes such as increased innovativeness and a multitude of auditing tools and methods exist. Majority of these doto some extent use best practice and most provides explicate judgment criteria why their dependence of theauditors’ skill and experience is relatively low. A literature review was conducted to deepen the understanding ofhow the auditors’ skill and experience is considered in current innovation audit literature. Only a few were found toaddress the issue explicitly but a majority contained examples of situations where skill or experience of the auditoraffected the audit process. Innovation auditing doesn’t only seem to provide a base for increased innovativenessand maturation but also requires auditing maturity.

Keyword
Skill and Experience; Innovation; Auditing, Assessment; Measure; Review; Audit-process; Best Practice; Auditing maturity; Assessment maturity
National Category
Production Engineering, Human Work Science and Ergonomics
Research subject
Innovation and Design
Identifiers
urn:nbn:se:mdh:diva-27153 (URN)
Conference
The 6th ISPIM Innovation Symposium - Innovation in the Asian Century - Melbourne, Australia
Available from: 2014-12-19 Created: 2014-12-19 Last updated: 2015-02-11Bibliographically approved

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