Syfte: Syftet med denna uppsats är att skapa en förståelse för hur Toyota Material Handling Sweden AB organiserar sitt arbete med internkontroll och styrning, samt vilka grundläggande förutsättningar som finns för att erhålla en god internkontroll.  Avgränsning: Denna studie är avgränsad till Toyota Material Handling Sweden AB och dess ekonomiavdelning. På grund av begreppets omfattning klargörs här att studien enbart kommer fokusera på den interna kontrollen och styrningen, det vill säga den kontroll företaget själva utför.   Metod: Denna studie präglas av en kvalitativ metod, en intern fallstudie för att nå djupare förståelse i studiens undersökta företag.  Teoretisk referensram: Den teoretiska referensramen i denna studie baseras på teorier och tidigare studier kring riskhantering, internkontroll, internkontrollens ramverk samt internrevision.  Empiri: I empirin sammanfattas primärdata bestående av en öppen intervju och två semistrukturerade intervjuer öga mot öga, varav en i kombination med en observation, samt sex intervjuer via mejl.  Slutsats: Toyota Material Handling Sweden AB har en väl utvecklad och ständigt närvarande internkontroll genom värderingar, rutiner och ramverket J-SOX. Företaget lägger stor vikt på att integrera alla individer i verksamheten för att nå målen. För att upprätthålla en god internkontroll utgör individerna en grundläggande förutsättning, tillsammans med utbildning, kompetens och uppföljning. / Purpose: The purpose of this study is to create an understanding of how Toyota Material Handling Sweden AB organizes their work in regards to internal control, as well as investigate what essential conditions that are necessary to receive good internal control.  Delimitation: This study is limited to the finance department of Toyota Material Handling Sweden AB. The scope of this study concerns internal control only, that is, the control that the company performs itself.  Method: This study is characterized by a qualitative method. An internal case study to gain a deeper understanding of the study's investigated company.  Theoretical framework: The theoretical framework in this study is based on theories and previous studies on risk management, internal control, internal control framework and internal auditing.  Empirics: The empirics summarizes primary data consisting of an open interview and two semi-structured interviews eye-to-eye, one of them in combination with an observation, and six interviews via email.  Conclusion: Toyota Material Handling Sweden AB has a well developed and constantly present internal control through values, routines and the J-SOX framework. The company highlights the importance of integrating all individuals into the business to achieve the goals. In order to maintain good internal control, individuals are an essential condition, together with education, competence and follow-up.

The ability to learn from catastrophe and the science of managing such events has plagued man for centuries. From its insurance origins, corporate risk management has developed into a fully fledged management function and is progressing into business areas that were originally considered unrelated. The evolution of risk management towards such a corporate approach recognises that risks are interrelated and that significant benefits may be achieved from evaluating and monitoring them on a company-wide basis. This study aims at providing the reader with information on the major risks facing the private healthcare administration organisation in South Africa as well as the suitable corporate risk management methodology that may be applied in effectively managing these threats and opportunities from an internal audit perspective. Pressing issues facing the private healthcare environment today include: • Dramatic increase in regulatory oversight within the private healthcare industry; • the need for more innovative actuarial and financial models to address countrywide epidemics such as HIV and AIDS; • increased prevalence of capitation contracts to ensure the financial stability of healthcare service providers; • increases in expected fraudulent activity; • increasing the scope of private healthcare to incorporate a larger share of the South African population; and • providing effective healthcare cover to members whilst facing significant medical inflation increases. The development and implementation of a consistent risk management methodology provides stakeholders with greater confidence that pressing issues, such as those listed above, are being optimally managed. This type of improved risk management consists of distinct phases. Key phases of the suggested methodology presented in this work are supported by results from an empirical study representing 27% of the registered medical schemes in South Africa. Based upon assessments of literature, current definitions for risk and corporate risk management are also presented. Also, the study will be approached from the perspective of the internal auditor, with suitable insights and suggestions made from this standpoint. The study concludes with the author’s evaluation of the current state of risk management for private healthcare administration organisations in South Africa and future predictions regarding this management field. / Thesis (DCom(Internal Auditing))--University of Pretoria, 2005. / Auditing / unrestricted

Thesis is focused on comparison of two very successful professions - external and internal audit. It brings shortly view on both professions. It discusses especially review of standards, ethics rules, audit tasks and conditions for admission to profession. Primarily is thesis concentrated on conditions in Czech Republic and on ISA, because audit in Czech Republic starts abide by the International auditor's standards. Fractional part of thesis is even focused on USA standards.

This diploma work desribes relation between external and internal audit. The theoretical part includes definitions of audit, types and targets of audit and cooperation between external and internal auditors. The diploma work focuses also on processes of external and internal audit. The last chapter of theoretical part describes the Sarbanes Oxley Act. The practical part narrates the theoretical knowledge on real example. For this part I choose outsourcing company Accenture Services, s.r.o.

This diploma work deals with the manner in which the internal auditor should communicate the results of their engagement findings to other departments within the organization. This diploma work deals with to whom the internal auditor should disclose certain facts and how to choose the appropriate form of audit reports in order to give their addressees best possibility to point to these audit findings and create follow-up with an effective remedy for the irregularities found.

The thesis is focused on external and internal audit. It describes the principles, the common features and major differences. It also demonstrates their implementation in practice.

Diploma thesis is about modern approach to internal audit. This work covers theoretical knowledge and methodology of internal audit and includes a concept internal audit 2.0 by Ernst & Young. Practical part of this thesis includes application of internal audit on a small enterprise including a 2.0 approach. Goal of this thesis is implementation of methodology from internal audit including 2.0 by EY , and conclusions of internal audit in praxis.

This thesis analyzes the materiality, as an important part of the audit. The main goal is to show the individual areas of the audit, which the materiality touches and illustrate its impact. The theoretical part describes the history, legislation, terminology and methodology used in the audit with regard to materiality. Thesis also includes a practical example that illustrates the application of materiality on audit unnamed real company.

The diploma thesis focuses on professions of external and internal auditors. The aim of the thesis is to describe the professional liability of studied professional occupations. This issue is solved from the perspective of the Czech Republic. In the first part the thesis characterizes auditing activities and the Chamber of Auditors of the Czech Republic. It describes requirements of the profession of external auditor and focuses on his workflows. It also characterizes the internal audit and the Czech Institute of Internal Auditors. The thesis describes requirements of the profession of internal auditor and focuses on his workflows. The main part of the thesis defines the professional liability of the external and internal auditors and separately describes the criminal liability of auditors. The last part of the thesis contains a comparison of the discovered information and it also describes selected practical examples of violation of the professional liability of auditors.

This diploma thesis deals with a model of internal audit business processes at the bank. The diploma thesis is divided into three parts logically connected, which also fulfill the objectives of this thesis. The first part is theoretical, which means that is based on expressing theoretical assumptions about the studied subject. This is followed by a practical part in which the next objective is fulfilled by the proposed model of internal audit business processes using the methodology MMABP (Methodology for Modeling and Analysis of Business Processes). The thesis ends fulfilling the last objective by setting up appropriate key performance indicators (KPI).