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An internal auditing innovation decision: statistical samplingHabegger, Jerrell Wayne January 1988 (has links)
In planning an effective and efficient audit examination, the auditor has to choose appropriate auditing technologies and procedures. This audit choice problem has been explored from several perspectives. However, it has not been viewed as an innovation process.
This dissertation reports the results of an innovation decision study in internal auditing. Hypotheses of associations between the internal auditor’s decision to use statistical sampling and the perceived characteristics of statistical sampling are derived from Rogers’ <i>Innovation Diffusion</i> model (Everett Rogers, <i>Diffusion of Innovations</i>, 1983). Additional hypotheses relating the decision to use statistical sampling to personal and organizational characteristics are derived from the innovation adoption and implementation research literature.
Data for this study were gathered by mailing a questionnaire to a sample of internal audit directors. Incorporated into the questionnaire are several scales for measuring (1) innovation attributes, (2) professionalism, (3) professional and organizational commitment, (4) management support for innovation, and (5) creativity decision style. The usable response rate was 32.5% (n= 260).
The primary finding of this study is that the extent of use of attributes, dollar unit, and variables sampling techniques is positively associated with the respondents’ perceptions of their relative advantage, trialability, compatibility, and observability, and negatively associated with the techniques’ perceived complexity. A secondary finding is that there is no overall association between the extent of use of statistical sampling by the internal auditors and their (1) professionalism, (2) professional and organizational commitment, (3) decision style, and (4) organizational support for innovation. Further exploration using multiple regression and logistic regression analyses indicate that several of the personal and organizational characteristics add to the ability of the regression models to explain the extent of use of statistical sampling. Evidence that organization types do have an effect upon the innovation decision process is presented.
The study concludes by discussing its implications for understanding the innovation decision process of internal auditors, for designing and managing future innovation processes in auditing, and for further research into audit choice problems and innovation decisions of auditors and accountants. / Ph. D.
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Responsible Generative AI : Navigating Legal Challenges in Artificial Intelligence Adoption Within Auditing & Accounting Firms in SwedenMoukadam, Sarah, Sobrinho, Caio January 2024 (has links)
This study aims to explore the relationship between AI-enabled enterprises and regulatory compliance, particularly in the integration of Generative AI in auditing and accounting firms. It identifies challenges and provides actionable recommendations for firms adopting AI while ensuring legal compliance. Additionally a qualitative research methodology is used with a thematic analysis approach to explore the integration of Generative AI in auditing and accounting firms in Sweden. Data are collected through semi-structured interviews with four professionals from large auditing firms. This method allows for an in-depth examination of the implications of AI adoption drawing from firsthand insights to identify emerging patterns and themes. Discovering that Swedish auditing and accounting firms adopt Generative AI technologies driven by efficiency gains and enhanced service delivery. This strategic move requires balancing efficiency with regulatory compliance, emphasizing alignment with laws and internal rules. AI development frameworks guide firms in ethical governance, supported by continuous training for staff. Ultimately, this strategic approach ensures both efficiency and ethical integrity in AI adoption.
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An information technology governance framework for the public sectorTerblanche, Judith 12 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Information technology (IT) has an impact on the accomplishments of the entity
(Kaselowski, 2008:83). Traditionally, public sector entities struggle to gain any value
from the IT environment and regularly overspend on IT projects.
In South Africa the Third King Report on Corporate Governance (King III) introduced
‘The governance of IT’ (IODSA, 2009) applicable to both private and public sector
entities.
Although generic IT frameworks such as ITIL and COBIT exist and are used by
private and public entities to govern the IT environment, public sector entities require
a specific IT governance framework suited to the unique characteristics and
business processes of the public sector entity. Taking into account the unique nature
of the public sector entity, the purpose of this study was to assist public sector
entities in their IT governance efforts through the development of a framework to be
used to govern IT effectively, since sufficient guidance for the public sector does not
exist.
Leopoldi (2005) specifically pointed out that a top-bottom framework could be limiting
for entities operating in a diverse field and having complicated organisational
structures, both characteristics integral to the public sector environment. Since a topbottom
and a bottom-top approach fulfil different purposes, both are needed for IT
governance in the public sector entity.
By combining the two approaches and focusing on the unique environment of the
public sector entity, a governance framework can be established. This will ensure
that insight has been gained into the IT environment and the business processes
and that true alignment between the business and the IT environment for the public
sector entity has been achieved. This framework developed will assist the public sector entity in governing the IT
environment unique to this industry and will equip public sector management with a
framework to govern IT more effectively, while under pressure of public scrutiny. / AFRIKAANSE OPSOMMING: Informasietegnologie (IT) het 'n impak op die prestasies van 'n entiteit (Kaselowski, 2008:83).
Openbare sektor entiteite sukkel tradisioneel om enige voordeel uit die IT-omgewing te
behaal en oorspandeer gereeld op IT-projekte.
Die Derde King Verslag oor Korporatiewe Beheer (King III) het beheerbeginsels vir IT
omskryf wat vir beide die private en openbare sektor entiteite in die Suid-Afrikaanse konteks
toepaslik is (IODSA, 2009).
Alhoewel generiese IT raamwerke, soos ITIL en COBIT, deur beide private en openbare
sektor entiteite gebruik word om die IT-omgewing te beheer, benodig openbare sektor
entiteite 'n toepaslike IT-beheerraamwerk wat die unieke eienskappe en besigheidsprosesse
van die openbare sektor entiteit ondersteun. Die fokus van hierdie navorsing was gerig op
die identifisering van ’n IT-beheerraamwerk vir die openbare sektor, om openbare sektor
entiteite te ondersteun in die beheer van IT. Aangesien die aard van ’n openbare sektor
entiteit verskil van dié van ’n private sektor entiteit, moet die beheer wat toegepas word ook
verskillend van aard wees en geen toepaslike riglyne vir die openbare sektor is tans
beskikbaar nie.
Entiteite wat in 'n diverse omgewing bedryf word en aan 'n komplekse organisatoriese
struktuur blootgestel is, mag moontlik deur gebruik te maak van 'n top-bodem
beheerraamwerk beperk word (Leopoldi, 2005). Beide hierdie eienskappe is integraal tot
openbare sektor entiteite. 'n Top-bodem en bodem-top beheerraamwerk vervul
verskillende funksies en in die openbare sektor is beide aanslae noodsaaklik vir die beheer
van IT.
Deur gebruik te maak van ’n gekombineerde aanslag en op die unieke eienskappe verwant
aan die openbare sektor entiteite te fokus, kan effektiewe beheerraamwerk ontwikkel
word. Dit sal verseker dat insig in die IT-omgewing en die besigheidsprosesse verkry is en
dat belyning tussen die besigheid en die IT-omgewing vir die openbare sektor bereik is. Die beheerraamwerk wat ontwikkel is sal die openbare sektor entiteit ondersteun om die IT omgewing,
uniek aan die sektor, doeltreffend te beheer. Die openbare sektor is blootgestel
aan skrutinering en bestuur sal nou toegerus wees met 'n beheerraamwerk om die IT
omgewing meer effektief te bestuur.
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An investigation to determine incremental risks to software as a service from a user’s perspectiveIpland, Frederick Ferdinand 12 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2011. / ENGLISH ABSTRACT: Software as a Service (SaaS) – which is a deployment model of cloud computing – is a
developing trend in technology that brings with it new potential opportunities and
consequently potential risk to enterprise. These incremental risks need to be identified in order
to assist in risk management and therefore information technology (IT) governance.
IT governance is a cornerstone of enterprise-wide corporate governance. For many entities
corporate governance has become a statutory requirement, due to the implementation of
legislation such as Sarbanes-Oxley Act of the United States of America.
The research aims to assist in the IT governance of SaaS, by identifying risks and possible
controls.
By means of an in-depth literature review, the study identified 30 key risks relating to the use
and implementation of SaaS from the user’s perspective. Different governance and risk
frameworks were considered, including CobiT and The Risk IT Framework. In the extensive
literature review, it was found that CobiT would be the most appropriate framework to use in
this study. Mapping the risks and technologies from the user's perspective to one or more of
the processes of the CobiT framework, the research found that not all processes where
applicable. Merely 18 of 34 CobiT processes where applicable.
The study endeavoured to identify possible controls and safeguards for the risks identified. By
using the technologies and risks that were mapped to the CobiT processes, a control framework
was developed which included 11 key controls to possibly reduce, mitigate or accept the risks
identified. Controls are merely incidental if it is not linked to a framework. / AFRIKAANSE OPSOMMING: Software as a Service (SaaS) – ‘n ontplooiingsmodel van cloud computing – is ‘n ontwikkelende
tegnologiese tendens wat verskeie moontlikhede, maar daarby ook verskeie risiko’s vir
ondernemings inhou. Hierdie addisionele risiko’s moet geïdentifiseer word om te help met die
bestuur van risiko’s en daarom ook die beheer van Informasie Tegnologie (IT).
IT beheer is ‘n belangrike deel van die grondslag van ondernemingswye korporatiewe beheer.
As gevolg van die implimentering van wetgewing soos die Sarbanes-Oxley wetsontwerp van die
Verenigde State van Amerika, het korporatiewe beheer ‘n statutêre vereiste geword vir
verskeie ondernemings.
Hierdie studie poog om die IT beheer van SaaS by te staan, deur risiko’s en moontlike
beheermaatreëls te identifiseer.
Deur middel van ‘n indiepte literatuur ondersoek het die studie 30 sleutelrisiko’s geïdentifiseer
wat verband hou met die gebruik en implimentering van SaaS vanuit ‘n gebruikersoogpunt.
Verskeie korporatiewe- en risiko raamwerke, insluitende CobiT en The Risk IT Framework, was
oorweeg. Die literatuur ondersoek het egter bevind dat CobiT die mees toepaslikste raamwerk
vir dié studie sal wees. Deur die risiko’s en tegnologieë vanuit ‘n gebruikers perspektief te laat
pas met een of meer CobiT prosesse, het die navorsing bevind dat nie alle prosesse in CobiT van
toepassing is nie. Slegs 18 van die 34 prosesse was van toepassing.
Die studie het ook gepoog om moontlike beheer- en voorsorgmaatreëls vir die risiko’s te
identifiseer. Deur die tegnologieë en risiko’s te gebruik wat gepas is teen die CobiT prosesse, is
‘n beheer raamwerk ontwikkel wat 11 sleutel beheermaatreëls insluit, wat die geïdentifiseerde
risiko’s kan verminder, temper of aanvaar. Beheermaatreëls is slegs bykomstig as dit nie direk
aan ‘n raamwerk gekoppel is nie.
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The right to privacy : how the proposed POPI Bill will impact data security in a cloud computing environmentBasson, Benhardus 04 1900 (has links)
Thesis (MComm)--Stellenbosch University, 2014. / ENGLISH ABSTRACT: The growing popularity and continuing development of cloud computing services is ever evolving and is slowly being integrated into our daily lives through our interactions with electronic devices. Cloud Computing has been heralded as the solution for enterprises to reduce information technology infrastructure cost by buying cloud services as a utility. While this premise is generally correct, in certain industries for example banking, the sensitive nature of the information submitted to the cloud for storage or processing places information security responsibilities on the party using the cloud services as well as the party providing them. Problems associated with cloud computing are loss of control, lack of trust between the contracting parties in the cloud relationship (customer and cloud service provider) and segregating data securely in the virtual environment.
The risk and responsibilities associated with data loss was previously mainly reputational in nature but with the promulgation and signing by the South African Parliament of the Protection of Personal Information Bill (POPI) in August 2013 these responsibilities to protect information are in the process to be legislated in South Africa. The impact of the new legislation on the cloud computing environment needs to be investigated as the requirements imposed by the Bill might render the use of cloud computing in regard to sensitive data nonviable without replacing some of the IT infrastructure cost benefits that cloud computing allows with increased data security costs.
In order to investigate the impact of the new POPI legislation on cloud computing, the components and characteristics of the cloud will be studied and differentiated from other forms of computing.
The characteristics of cloud computing are the unique identifiers that differentiate it from Grid and Cluster computing. The component study is focused on the service and deployment models that can be associated with cloud computing. The understanding obtained will be used to compile a new definition of cloud computing. By utilizing the cloud definition of what components and processes constitute cloud computing the different types of data security processes and technical security measures can be implemented are studied. This will include information management and governance policies as well as technical security measures such as encryption and virtualisation security. The last part of the study will be focussed on the Bill and the legislated requirements and how these can be complied with using the security processes identified in the rest of the study. The new legislation still has to be signed by the State President after which businesses will have one year to comply and due to the short grace period businesses need to align their business practices with the proposed requirements. The impact is wide ranging from implementing technical information security processes to possible re-drafting of service level agreements with business partners that share sensitive information. The study will highlight the major areas where the Bill will impact businesses as well as identifying possible solutions that could be implemented by cloud computing users when storing or processing data in the cloud. / AFRIKAANSE OPSOMMING: Die groei in gewildheid en die ontwikkeling van wolkbewerking dienste is besig om te verander en is stadig besig om in ons daaglikse lewens geintegreer te word deur ons interaksie met elektroniese toestelle. Wolkbewerking word voorgehou as ‘n oplossing vir besighede om hul inligtings tegnologie infrastruktuur kostes te verminder deur dienste te koop soos hulle dit benodig. Alhoewel die stelling algemeen as korrek aanvaar word, kan spesifieke industrië soos byvoorbeeld die bankwese se inligting so sensitief wees dat om die inligting aan wolkbewerking bloot te stel vir berging en prosesseering dat addisionele verantwoodelikhede geplaas op die verantwoordelike partye wat die wolk dienste gebruik sowel as die persone wat dit voorsien. Probleme geassosieër met wolk- bewerking is die verlies aan beheer, gebrekkige vertroue tussen kontakteurende partye in die wolk verhouding (verbruiker en wolk dienste verskaffer) en die beveiliging van verdeelde inligting in die virtuele omgewing.
Die risiko’s en verantwoordelikhede geassosieër met inligtings verlies was voorheen grootliks gebasseer op die skade wat aan die besigheid se reputasie aangedoen kan word, maar met die publiseering en ondertekening deur die Suid-Afrikaans Parliament van die Beskerming van Persoonlike Inligting Wet (BVPI) in Augustus 2013 is hierdie verantwoordelikhede in die proses om in wetgewing in Suid Afrika vas gelê te word. Die impak van die nuwe wetgewing op die wolkbewering omgewing moet ondersoek word omdat die vereistes van die Wet die gebruik van wolkbewerking in terme van sensitiewe inligting so kan beinvloed dat dit nie die moeite werd kan wees om te gebruik nie, en veroorsaak dat addisionele verminderde IT infrastruktuur koste voordele vervang moet word met addisionele inligting beveiligings kostes.
Om die impak van die nuwe BVPI wetgewing op wolkbewerking te ondersoek moet die komponente en karakter eienskappe van die wolk ondersoek word om vas te stel wat dit uniek maak van ander tipes rekenaar bewerking. Die karakter eienskappe van wolkbewerking is die unieke aspekte wat dit apart identifiseer van Rooster en Groep rekenaar bewerking. Die komponente studie sal fokus op die dienste en implimenterings modelle wat geassosieer word met wolkbewerking. Die verstandhouding wat deur voorsafgaande studie verkry is sal dan gebruik word om ‘n nuwe definisie vir wolkbewerking op te stel. Deur nou van die definisie gebruik te maak kan die inligtings sekuriteit prosesse en tegniese sekuriteits maatreëls wat deur die verantwoordelike party en die wolkbewerkings dienste verskaffer gebruik kan word om die komponente en prosesse te beveilig bestudeer word. Die studie sal insluit, inligtings bestuur prosesse en korporatiewe bestuur asook tegniese beveiligings maatreels soos kodering en virtualisasie sekuriteit. Die laaste deel van die studie sal fokus op die BVPI wetgewing en die vereistes en hoe om daaraan te voldoen deur die sekuritiets maatreëls geidentifiseer in die res van die studie te implimenteer. Die nuwe wetgewing moet nog deur die Staats President onderteken word waarna besighede ‘n jaar sal he om aan die vereistes te voldoen en omdat die periode so kort is moet besighede hulself voorberei en besigheid prosesse aanpas. Die impak van die wetgewing strek baie wyd en beinvloed van tegnise inligtings beveiligings prosesse tot kontrakte aangaande diens lewering wat dalk oor opgestel moet word tussen partye wat sensitiewe inligting uitruil. Die studie sal die prominente areas van impak uitlig asook die moontlike oplossings wat gebruik kan word deur partye wat wolkbewerking gebruik om inligting te stoor of te bewerk.
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The development of a best practice framework for the formulation of overall audit strategies for insurance contracts and the related earnings of listed South African longterm insurersVon Wielligh, Simon Petrus Johannes 12 1900 (has links)
Thesis (PhD (Accounting))--University of Stellenbosch, 2005. / ENGLISH ABSTRACT: The South African long-term insurance industry is currently believed to be at an
important crossroads in its existence. The industry is haunted by concerns about
high cost structures, a lack of transparency in disclosure to policyholders, unfulfilled
expectations of policyholders and the proliferation of available investment vehicles in
the market. These concerns are exerting pressure on the existing products and
practices of South African long-term insurers.
The audits of these insurers are of a complex and high-risk nature as a result of the
complexity of their operations and, in particular, the highly complex actuarial
valuation process in respect of policy liabilities. The prevailing auditing standards in
South Africa require auditors to include policy liabilities in the ambit of their audit
opinions.
Recent investigations into failed long-term insurers and their audits, including those
of local Fedsure Life, British Equitable Life Assurance Society and Australian HIH
Insurance, demonstrate the high risk involved in the audits of long-term insurers.
Against this background, the objective of this research was to develop a best
practice framework for the formulation of overall audit strategies for policy liabilities
arising under insurance contracts and the related earnings of listed South African
long-term insurers.
To justify the focus of the research on the abovementioned components of the
financial statements of listed South African long-term insurers, a questionnaire was
developed and sent to auditors of all long-term insurers listed on the JSE Securities
Exchange South Africa for completion. Responses were processed to calculate a
Relative Inherent Risk Index specifically developed for use in this research, ranking
various industry-specific account balances and classes of transactions on the basis
of their potential exposure to inherent risk. The results of this process provided
significant support for the hypotheses that policy liabilities and the related earnings
are potentially exposed to the highest levels of inherent risk. The remainder of the
research consequently focused on these components. A further very comprehensive questionnaire was developed to collect data with
respect to respondents’ views of potential best practices for the audit of various
aspects relating to policy liabilities arising under insurance contracts and the related
earnings of listed South African long-term insurers, on the basis of their extensive
experience in the industry. This questionnaire was sent to experienced auditors
responsible for the audits of the five largest listed long-term insurers in South Africa
for completion.
Responses were received from four of the five potential respondents, resulting in an
80% response rate, enabling meaningful analysis and interpretation of the data.
Responses were analysed, interpreted and documented in the form of a detailed
best practice framework for the formulation of overall audit strategies for policy
liabilities arising under insurance contracts and the related earnings.
The lack of a fifth response was compensated for by a review of the research
findings by experienced auditors of Deloitte and the provision of their opinions
thereon. Deloitte was selected for this purpose as the fact that this auditing firm is
the only one of the so-called “Big Four” auditing firms that does not act as auditor of
one of the selected target long-term insurers, resulted in the initial exclusion of the
firm’s views from the research. The framework was updated to reflect these
opinions and now incorporates input from all of the so-called “Big Four” auditing
firms.
The framework provides a comprehensive discussion of all possible types of audit
procedures that may be relevant to the audit of all aspects of policy liabilities arising
under insurance contracts and the related earnings of listed South African long-term
insurers. As no such framework existed prior to this research, the development
thereof made a significant contribution to existing knowledge. This contribution is
the result of, inter alia, the method followed in designing the framework, resulting in it
representing a synthesis of, inter alia, the following:
• existing international and limited local guidance for auditors and, in particular,
auditors of long-term insurers, customised for the South African environment; • best practices currently in use on the audits of listed South African long-term
insurers; and
• views of experienced practitioners on the abovementioned types of best
practices that might not be employed at the moment, but that should, in their
views, be employed in future.
The valuable contribution of this research to existing knowledge is clear from the fact
that numerous publications in popular professional as well as accredited academic
journals, plus a paper delivered at a conference have resulted from it (refer to the
source list and Appendix A). Furthermore, the South African Institute of Chartered
Accountants has approved a project to update existing South African guidance for
auditors of long-term insurers on the basis of the findings of this research.
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The Applications of Regression Analysis in Auditing and Computer SystemsHubbard, Larry D. 05 1900 (has links)
This thesis describes regression analysis and shows how it can be used in account auditing and in computer system performance analysis. The study first introduces regression analysis techniques and statistics. Then, the use of regression analysis in auditing to detect "out of line" accounts and to determine audit sample size is discussed. These applications led to the concept of using regression analysis to predict job completion times in a computer system. The feasibility of this application of regression analysis was tested by constructing a predictive model to estimate job completion times using a computer system simulator. The predictive model's performance for the various job streams simulated shows that job completion time prediction is a feasible application for regression analysis.
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Klienters upplevelser av revisorers användning av formaliaMohammed Karim, Sadaf, Tasevska, Ivona January 2016 (has links)
Revisorer har sedan länge kopplats till professionella bedömningar men idag visar trenden allt mer på ett arbetssätt med mer användning av formalia. Även ett behov av revisorns tjänster och konsulttjänster förekommer allt mer hos klienten. Syftet med studien är att förstå hur klienten upplever revisorns användning av formalia i arbetsprocessen gentemot klienten i form av olika formella dokument för både stora som små företag. Studien bygger på en kvalitativ undersökning och abduktiv ansats då vi växlar mellan empirisk och teoretisk reflektion. Vår intervjuguide var till en början utforskande och utvecklades till att bli mer semistrukturerad. För att uppnå syftet med studien har vi genomfört elva intervjuer där vi har begränsat vårt urval till klienter som arbetar som redovisningsansvarig/chef och ekonomiansvarig/che f i södra Sverige. Eftersom revisorns tjänster erbjuds till klienten är denna studie analyserad utifrån ett klientperspektiv. Klientperspektivet hjälper oss att besvara frågor kring hur revisorer arbetar med formalia och hur dessa upplevs. Denna studie bidrar till diskussionen kring klienten som erhåller en formalia att följa, likt en förberedelselista, inför varje bokslutsmöte med revisorn. Utifrån förberedelselistan förbereder klienten dokument som efterfrågas av revisorn. Resultatet indikerar att klienter ställer sig positivt till arbetet med formalia där onödiga moment reduceras i samarbetet med revisorn och att arbetet med formalia gynnar klientens verksamhet på så sätt att verksamheten kan visa sin legitimitet gentemot sina intressenter. Vi identifierar klientens upplevelser kring revisorns användning av formalia och visar en förståelse för klientens synpunkter och värderingar vid revision. / Accountants have long been linked to professional judgements but the current situation shows an increasing trend on an approach with more use of formality. The client is in existing need of use of auditand consulting services. The study’s purpose is to contribute better understanding and analysis of how clients perceive auditors’ structural use of formalities towards them. The study is based on a qualitative survey with abductive approach as we alternate between empirical and theoretical reflection. The interviewguide has evolved to become more semi-structured. In order to achieve the purpose of the study we have completed eleven interviews which we have limited our selection to clients in southern Sweden. As the auditor’s services are offered to the client, this study is analyzed based on clients’ perspective. The clientperspective helps us to answer questions concerning how accountants are working with formalities and how these are perceived. This study contributes to discussion of clients who receives formality, similar to a preparation list, before each year-end meeting with the auditor. Based on the preparatory list, the client prepares documents requested by the auditor. It indicates that the client is in favor of working with formalities with reduced unnecessary moments under the cooperation. To work with the formalities favors the client's business so that they can prove its legitimacy to stakeholders. We are identifying client experiences of auditor’s use of formalities and presenting an understanding of client’s views and values at audit.
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Ověření účetní závěrky auditorem ve vybraném podniku / Financial statement audit of the selected company by the auditorŠimůnková, Andrea January 2010 (has links)
The aim of this thesis is to analyse auditing methods, which are specified in International Standards on Auditing - ISAs, and consequently apply some of these theoretical outputs to the financial statement of a real company.
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Why voluntarily return to auditing? : A study on small firms in Sweden that voluntarily returned back to auditing after abandoning it after the law changed in 2010Larsson, Lovisa, Simonsson, Evelina January 2019 (has links)
In 2010 the new law change regarding voluntary auditing in Sweden was implemented. The law change implies small sized companies are exempted from mandatory auditing unless they fulfil certain criteria’s. Despite the fact auditing is voluntary for small sized companies some still choose to be audited. Therefore it is interesting to find out why some companies see benefits in voluntary auditing and of existing literature there is mainly focus on some characteristics for choosing auditing. It can be assumed companies that made the choice to abandon auditing evaluated costs higher than benefits but re-evaluated their decision and later returned back. Therefore it is of interest to have a closer look on these companies first abandoning auditing and later changed to voluntary auditing. To our knowledge, there is a research gap on the characteristics for choosing auditing among small sized companies in Sweden returning back to auditing when not obligated to. The aim of our study is therefore to examine the relationship between selected characteristics of the small firms in Sweden and the decision to voluntarily return to be audited again after abandoning it after the law changed. Based on existing literature, selected characteristics are firm size, ownership structure, leverage and profitability. To achieve the purpose of this study a quantitative method with a deductive approach was applied. In order to answer our purpose, hypotheses were developed according to relevant theories and previous literature. Data regarding the companies first abandoning and then returning back to auditing were collected and downloaded from the database Retriever. Our hypotheses were tested using a logistic regression. The results indicate there is a positive relationship between firm size and the choice to return to voluntary auditing. The same was also discovered for ownership structure. Our findings cannot confirm any relationship between leverage and voluntary auditing or profitability and voluntary auditing even though our results indicate a positive relationship. / År 2010 verkställdes en lagförändring i Sverige gällande frivillig revision. Lagförändringen innebar att små företag blev undantagna från revisionsplikt förutsatt att de uppfyller vissa kriterier. Även fastän revision är frivilligt för små företag väljer fortfarande vissa av dem att bli reviderade. Därmed är det intressant att undersöka varför vissa företag ser fördelar i frivillig revision och i existerande litteratur ligger huvudfokus på företagsegenskaper relaterade till beslutet av revision. Det kan antas att företag som gjorde valet att överge revision bedömde att kostnaderna översteg fördelarna men senare omvärderade beslutet och återgick till revision. Därför är det av intresse att kolla närmare på dessa företag som först överger revision för att senare frivilligt återgå till revision. Enligt den kunskap vi innehar är det ett gap i forskningen när det gäller företagsegenskaper som ligger till grund för att små företag i Sverige återgår till revision även fast de inte är revisionspliktiga. Vår studie syftar därför till att granska sambandet mellan utvalda företagsegenskaper hos små företag i Sverige och beslutet att frivilligt återgå till att bli reviderade igen efter att ha övergett revision efter lagförändringen. Baserat på existerande litteratur är de utvalda egenskaperna företags storlek, ägarstruktur, skulder och vinst. För att uppfylla syftet i den här studien har en kvantitativ metod med deduktiv ansats använts. Syftet har besvarats genom att hypoteser utvecklats utifrån relevanta teorier och tidigare litteratur. Information och data om företagen som först överger revision och sedan återvänder till revision hämtades från databasen Retriever. Hypoteserna testades sedan genom logistisk regression. Resultaten indikerar att det finns ett positivt samband mellan ett företags storlek och dess val att återgå till revision. Ett positivt samband påträffades också mellan ägarstruktur och frivillig revision. Enligt våra resultat finns det inget bekräftat samband mellan skulder och frivillig revision eller vinst och frivillig revision, även fast våra resultat visade ett positivt samband.
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