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  • 1.
    Bossius, Annika
    et al.
    University of Skövde, School of Business.
    Leijon, Frida
    University of Skövde, School of Business.
    Visselblåsning: Visselblåsarsystemets roll för finansiell styrning och kontroll2019Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
    Abstract [en]

    Background: Whistleblowing systems are now being introduced within EU on a broad scale. April 16th, 2019 the European Parliament approved an EU Whistleblower Protection Directive. The new law must be transformed to national law by the member states, and legal entities with 50 employees or more must get ready to comply with the new law.

    Minimizing risks of financial irregularities is a key issue for companies and where a whistleblower system is expected to contribute. Bribes, accounting offenses and fraud can affect the credibility of corporate accounts and if a crime is discovered, the company's existence could be at stake. Serious consequences may be that investors and shareholders lose their capital and employees can lose their jobs.

    Internal control systems are present to fulfill the goals for efficiency and productivity in the business, reliable financial reporting and compliance with applicable laws and regulations. Models for internal control prescribes that employees and other stakeholders must be able to safely warn about suspicion of financial crime.

    Purpose: In this report we analyze if the introduction of a whistleblower system can help to minimize the risks of financial crime and contribute to the company's work with internal control.

    Method: The empirical material used in the study has been collected with a qualitative method and 10 people have been interviewed with semi-structured interviews. The respondents work in various ways close to whistleblowing with knowledge about prevention of economic crime.

    Analysis and Conclusion: The analysis indicates that a whistleblower system can contribute to the company's work with internal control and to a correct accounting and safer reporting of the company's results, especially in a preventive stage. Most respondents also highlighted the importance of corporate culture and its impact on the whistleblower system's efficiency.

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