Este trabalho tem como objetivo avaliar se há impacto da sinalização de mudanças de procedimentos da auditoria independente sobre as escolhas contábeis feitas pelo agente auditado. Mudanças na natureza, tempo e extensão dos procedimentos de auditoria podem provocar diferentes percepções e consequentes mudanças de comportamento e nas escolhas dos executivos da empresa auditada. Para capturar a mudança de escolha dos executivos, utilizei-me de um quase-experimento com alternativas distintas de arranjos de Unidades Geradoras de Caixa que, ao serem submetidas aos testes de impairment, produziam resultados financeiros antagônicos e, consequentemente, benefícios e riscos diferentes. Os 132 participantes do quase-experimento foram alunos de MBA, de mestrado e doutorado em contabilidade e auditores. Com base nas teorias da dissuasão, da ilusão interpessoal e da atribuição, observei que há evidências de que a sinalização de mudanças na natureza dos procedimentos de auditoria influencia na escolha contábil considerada contra as políticas da firma. Para a análise dos resultados, apoiei-me em conhecimentos de disciplinas, como a psicologia, que discorrem sobre as escolhas dos gestores sob a influência de determinados incentivos e nas teorias expostas acima. / This study aims to evaluate whether the signaling of changes in the independent audit procedures affect the audited agent\'s accounting choices. Changes in the nature, timing and extent of audit procedures can cause different perceptions and consequent changes in behavior and in the choices of executives in the audited company. To capture the change in the executives\' choices, a quasi-experiment is undertaken with different alternative arrangements of cash-generating units which, when subject to impairment tests, produce antagonistic financial results and, hence, different benefits and risks. The 132 participants in the quasi-experiment were MBA students and auditors. Based on the deterrence, interpersonal deception and attribution theories, the evidence shows that the signaling of changes in the nature of the audit procedures influences the accounting choice that is considered as going against the firm\'s policies. The analysis of the results rests on knowledge from disciplines like psychology, which discuss the managers\' choices under the influence of certain incentives and in the theories indicated above.

by Kan Hee Anthony Tyen. / Thesis (Ph.D.)--Chinese University of Hong Kong, 1997. / Includes bibliographical references (p. 367-394). / Electronic reproduction. Hong Kong : Chinese University of Hong Kong, [2012] System requirements: Adobe Acrobat Reader. Available via World Wide Web. / Mode of access: World Wide Web. / Abstracts in English and Chinese.

Novas concepções de gestão empresarial têm surgido, baseadas no princípio que estabelece uma política de qualidade ambiental, incorporando à atividade industrial as bases da promoção da sustentabilidade do desenvolvimento. Objetivos: Avaliar o processo da certificação ISO 14001 em uma empresa do setor automotivo e o grau de conhecimento e envolvimento dos entrevistados, com relação ao processo de implantação, implementação, certificação e pós-certificação. Metodologia: um estudo de caso, com abordagem metodológica descritiva, quantitativa e qualitativa, de uma multinacional do setor automotivo, localizada no Município de São Bernardo do Campo, São Paulo. Alguns dos critérios para o estudo foram: certificação em conformidade com a ISO 14001; SGA implementado e em funcionamento; liderança na área de meio ambiente em nível nacional e internacional; com participação junto às comunidades do entorno, no exercício da cidadania corporativa e que concordasse e permitisse a realização do estudo, com acesso às informações necessárias. Os dados foram observacionais e obtidos por meio de entrevistas com os indivíduos envolvidos. A análise dos dados foi feita utilizando o Método de Análise de Conteúdo de BARDIN (1995). Resultados: A empresa possui mais de 9.000 funcionários, 21 setores envolvidos no processo de implementação do SGA. A maioria dos entrevistados possui curso superior completo e destes, 68,2 por cento em engenharia. As principais motivações da empresa ao buscar a certificação foram, de acordo com 43,5 por cento das respostas, a preocupação e o comprometimento com o meio ambiente e, para 34,8 por cento dos entrevistados, as exigências de mercado e o controle sobre os impactos causados ao ambiente. Após a certificação, ocorreram mudanças significativas dentro da empresa na opinião de 82,6 por cento dos colaboradores. Com relação à minimização dos riscos de novas e futuras vulnerabilidades legais e à maior conscientização e percepção dos trabalhadores em relação à questão ambiental, 95,7 por cento das respostas foram positivas. Sobre as dificuldades e conflitos encontrados durante o processo de certificação, 52,2 por cento apontaram a conscientização em todos os níveis como sendo a maior delas. Os funcionários do chão de fábrica (47,5 por cento ) sabem dizer que a ISO é relacionada com o meio ambiente. Alguns dos principais benefícios obtidos, após 19 meses da certificação, são a responsabilidade ambiental, com 43,5 por cento , e a melhoria da imagem da empresa, com 21,7 por cento das respostas. A certificação trouxe ganho para a empresa, para os funcionários, para a sociedade em geral e para o meio ambiente, tendo sido considerada a maior conquista de todas a conscientização ambiental adquirida, na opinião de 50,0 por cento dos entrevistados. Conclusões: O SGA, embora não seja a única solução para a resolução de todas as questões ambientais de uma organização, ele é uma ferramenta muito importante para o diagnóstico e gerenciamento destas questões. / New conceptions of environmental management arise all the time, based on the principles that establish an environmental quality policy, incorporating the basis of a sustainable development to the industrial activities. Objectives: To evaluate the certification process in an industry of the automotive sector and how involved the employees of the company are. Methods: ISO 14001 implementation case study, with a descriptive, qualitative and quantitative methodology, in a multinational company located in São Bernardo do Campo - São Paulo. Some criterions used to choose this company were: having an ISO 14001 certificate; an effective EMS; leadership in the environmental issues; social work with the local communities; and, most of all, that would allow this study to happen. Data were obtained through a survey technique, and a questionnaire as the main tool of the research. Data analysis was carried out through contents analysis methods (BARDIN 1995). Results: The company has more than 9.000 employees and 21 internal divisions involved with the implementation process. Most of the employees are engineer (68,2 per cent ). The decision of going after the ISO 14001 certificate was based on the companys environmental commitment (43,5 per cent ), and according to 34,8 per cent of the answers, it was motivated by the attraction of new customers and markets (or at least retain access to customers and markets with EMS requirements) and to prevent pollution and conserve resources. After the certification, 82,6 per cent of the employees said that some significant changes were made inside the company, such as: enhance compliance and reduce/mitigate risks (95,7 per cent ); enhance awareness and involvement of the employee team (95,7 per cent ). You should note, however, that developing and implementing an EMS may have some difficulties. 52,2 per cent pointed out that the environmental education is the most difficult thing to achieve. The answers obtained with the working class show that they do know (47,5 per cent ) the meaning of ISO 14001. Once the system is implemented, it is possible to realize the most relevant benefits obtained through the certification, which are the environmental liability (43,5 per cent ); and enhance image with public, regulators, lenders, investors (21,7 per cent ). The ISO 14001 certification brings improvements in overall environmental performance and compliance. Conclusions: Although the EMS is not the solution for all environmental issues, it can result in both business and environmental benefits. The standard establishes a management framework by which an organizations\' impacts on the environment can be systematically identified and reduced.

Made available in DSpace on 2016-04-28T14:56:19Z (GMT). No. of bitstreams: 1 2009 - Rolf Bateman Hippertt Hatje.pdf: 3528082 bytes, checksum: 1d65844b53810b7f5d3f28e71613c11d (MD5) Previous issue date: 2009-09-13 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / Although the creation of Conservation Units has been a widely used strategy by many countries to contain the increasing threat to their biomes, it is already a consensus in the literature that the mere definition of these areas through legal instruments is not enough to assure its efficiency. To this end, many governmental agencies, civil society organizations and research institutions have been constructing methodologies to make possible, not only the diagnosis of the Conservation Units, but also the establishment and consolidation of these practices. The development of criteria and indicators, and the creation of a methodology for public environmental auditorship in Conservation Units (PEA in CUs) is part of this flood of new attempts. The work centres on the necessity of generating conclusive and fast methods that allow the managers, employees and members of the superior inspection agencies, to identify the weaknesses and strengths, aiming at an efficient and continuously improvement of the results. Two stages had been initially defined for the auditorship to take place. The first one, with requirements coming from the pertinent legislation, called Public Environmental Auditorship of Legal Agreement. The second one, built with indicators from the literature and opinions, called Public Environmental Auditorship of Management Performance. After the determination of the requirements in these two stages there were discussion groups and interviews with professionals for evaluation of the indicators. The definitive spreadsheet has integrated two pilot auditorships, in the Catacumba and Prainha Municipal Natural Parks - Rio de Janeiro, RJ. The methodology was finalized with 54 requirements, amongst which 15 were selected for the pilot auditorship in Catacumba Park and 14 for Prainha Park. Totalizing the two stages of the methodology application, the Catacumba Park added eight Major Nonagreements, one Minor Non-Agreement and six Agreements. In Prainha, there were eight Major Non-Agreement, one Minor Non-Agreement and four Agreement. The main product of this dissertation, however, is the creation of the Guide with directrices for the development of Environmental Auditorships in Conservation Units, consisting of criteria and indicators, integrated and systematized in a methodology, so that the practices of auditorship in Conservation Units can be applied by public workers assigned for this task. / Embora a cria??o de Unidades de Conserva??o venha sendo uma estrat?gia amplamente utilizada por muitos pa?ses para conter a crescente amea?a aos seus biomas, j? se configura ponto pac?fico na literatura que a mera defini??o destas ?reas por instrumentos legais n?o ? suficiente para assegurar-lhes a efici?ncia. Para este fim, muitos ?rg?os governamentais, organiza??es da sociedade civil e institui??es de pesquisa v?m construindo metodologias para viabilizar, n?o apenas o diagn?stico das Unidades de Conserva??o, mas tamb?m o estabelecimento e a consolida??o destas pr?ticas. O desenvolvimento de crit?rios e indicadores, e a cria??o de uma metodologia para Auditoria Ambiental P?blica em Unidades de Conserva??o (AAP em UCs) fazem parte desta tend?ncia de novas tentativas. O trabalho foca na necessidade de se gerar m?todos r?pidos e conclusivos que permitam aos gestores, funcion?rios e membros dos ?rg?os fiscalizadores superiores, identificarem fraquezas e for?as, visando ? melhoria cont?nua e eficaz dos resultados. Inicialmente foram definidas duas etapas nas quais a auditoria se desenvolveria. A primeira, com requisitos oriundos da legisla??o pertinente, denominada Auditoria Ambiental P?blica de Conformidade Legal. A segunda, constru?da com indicadores retirados da literatura e opini?es, chamada de Auditoria Ambiental P?blica de Desempenho de Gest?o. Ap?s a determina??o dos requisitos nestas duas etapas, realizados grupos de discuss?o e consultas a profissionais para avalia??o dos indicadores. A planilha definitiva integrou duas auditorias-piloto, nos Parques Naturais Municipais da Catacumba e da Prainha Rio de Janeiro, RJ. A metodologia foi finalizada com 54 requisitos, dentre os quais foram selecionados 15 para a auditoria-piloto no Parque da Catacumba e 14 para o Parque da Prainha. No total das duas etapas da aplica??o da metodologia, o Parque da Catacumba somou oito N?o-Conformidades Maiores, uma N?o- Conformidade Menor e seis Conformidades. Na Prainha, houve oito N?o-Conformidades Maiores, uma N?o-Conformidade Menor e cinco Conformidades. O principal produto desta disserta??o, no entanto, ? a cria??o do Manual para Auditoria Ambiental em Unidades de Conserva??o, constitu?do por crit?rios e indicadores, inclu?dos e sistematizados numa metodologia, para que se possam aplicar as pr?ticas de auditoria em Unidades de Conserva??o por funcion?rios p?blicos designados para esta fun??o.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2017-09-20T12:15:55Z No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-09-20T12:15:55Z (GMT). No. of bitstreams: 2 Isis de Oliveira Domingues.pdf: 1638983 bytes, checksum: 0df0ba91fb833bf8a1587120c313917e (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-07-05 / The changes undergone in the international scenery between the XX and XXI centuries brought challenges to the business environment, turning continuous improvement in risk management tools into a necessity. To adapt, organizations began to implement changes in its administrative and operational structures and, hence, improved their internal control systems. This study aims to identify and analyze the internal control and risk management practices implemented on the Brazilian commercial aviation companies. The commercial aviation industry, in addition to working with small operating margins, deal directly with lives of passengers and their own employees every day, which requires an alignment of internal control practices and risk management within the company culture. It is an empirical research, qualitative and descriptive, supported by bibliographic and documentary research. To achieve that goal interviews have been conducted with managers and representatives of the accounting / financial areas as well as areas involved in operation and maintenance. The results show there is a big diversity between the internal control and risk management procedures when you compare administrative and operating areas, but also between companies. It has been noted that the internal control settings usually used are related with the duties the airline companies have with national and international institutions. / As mudan??as sofridas no cen??rio internacional entre os s??culos XX e XXI trouxeram desafios ao ambiente de neg??cios, tornando necess??rio um aprimoramento cont??nuo das chamadas ferramentas de gest??o de riscos. Para se adaptarem, as organiza????es come??aram a implantar mudan??as em suas estruturas administrativas e operacionais e, consequentemente, adequaram seus sistemas de controles internos. Este trabalho objetiva identificar e analisar as pr??ticas de controle interno e gest??o de riscos implementadas nas empresas de avia????o civil brasileiras. O setor de avi??o civil, al??m de trabalhar com margens operacionais pequenas, lida diretamente com a vida de passageiros e de seus pr??prios colaborados todos os dias, ou seja, sua pr??pria natureza exige um alinhamento de pr??ticas de controle interno e gest??o de riscos dentro da cultura da empresa. Trata-se de uma investiga????o de car??ter emp??rico, qualitativo e descritivo, apoiada por pesquisa bibliogr??fica e documental. Para tanto foram realizadas entrevistas com gestores e representantes das ??reas cont??bil/financeira e tamb??m de ??reas inerentes ?? opera????o e manuten????o. Os resultados apontam que h?? uma grande diversidade entre os processos de controle interno e gest??o de riscos adotados, ao comparar ??reas administrativas e operacionais, e tamb??m de empresa para empresa. Notou-se que os controles internos utilizados est??o ligados ??s regulamenta????es e obrigatoriedades por parte de ??rg??os nacionais e internacionais de avia????o civil.

Submitted by Elba Lopes (elba.lopes@fecap.br) on 2018-03-26T16:30:03Z No. of bitstreams: 2 Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-03-26T16:30:03Z (GMT). No. of bitstreams: 2 Marta de Lourdes Ferreira.pdf: 815747 bytes, checksum: 5a3ca6df9a2d575450bc76d1bec0c528 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-09-06 / The main objective of this research was to raise and present isomorphism???s evidences in Operational Risk Management (ORM) of Financial Institutions (FIs) operating in Brazil. As specific objectives, to identify convergences and evaluate why they occur. It was made a qualitative and descriptive study of the historical development of ORM in FIs, regulations and similar works. It was carried out content analysis of "Pillar 3" Reports from ten IFs (75% of total assets) that acted in Brazil between 2013 and 2015. It was used descriptive categorizations of situations/events based on the theoretical framework, classified as performance evidence. It was found the presence of 100% of categories from coercive mechanism, 78% from the normative and 70% from the mimetic, proving the simultaneous performance of the mechanisms. The main categories for mechanism and disclosure index were: a) Coercive: related to legal compliance (100%); other risk management beyond the mandatory (89%); Business Continuity Plan (78%), a model of the three defense lines (56%), and prioritization of risks (56%). b) normative: committee responsibilities, executive officers and alike (100%); training in operational risk (78%), and dissemination of the risk culture (67%). c) mimetic: the use of technology in ORM (100%) and in loss databases (78%); the standardization of procedures between headquarters and branches (78%), as well as the use of indicators (78%). As a convergence point, there is a search for improvement of the ORM, and the compliance with requested criteria for approval of internal models to calculate capital requirements. The homogenization of the ORM was due to the legal demands, and its beneficial effects positively change the environment. The public disclosure of principles, the best practices and "Pillar 3" Reports allow other companies to use the main information and implement their own ORM structures. As future researches, we suggest the evolution of operational losses and evidence of the ORM performance; the current development stage of internal models; the profile analysis of people hired in the area, from the perspective of normative isomorphism; the technologies used in the ORM to identify mimetic isomorphism; the categories update of each mechanism, including technology area characteristics and human resources; as well as the research replication for companies subject to specific regulations, such as SOX and capital markets. / O objetivo principal da pesquisa ?? levantar e apresentar evid??ncias do isomorfismo na Gest??o de Riscos Operacionais (GRO) de Institui????es Financeiras (IFs) que operam no Brasil. O objetivo espec??fico ?? identificar pontos de converg??ncia e avaliar porque ocorrem. Realizada pesquisa qualitativa e descritiva da evolu????o hist??rica da GRO em IFs, regulamenta????es e trabalhos semelhantes. Efetuada an??lise de conte??do do Relat??rio ???Pilar 3??? de dez IFs (75% do total de ativos) que atuaram no Brasil entre 2013 e 2015. Utilizadas categoriza????es descritivas de situa????es/eventos conforme referencial te??rico, classific??veis como evid??ncias de atua????o. Constatou-se a presen??a de 100% das categorias do mecanismo coercitivo, 78% do normativo e 70% do mim??tico, comprovando a atua????o simult??nea dos mecanismos. Principais categorias por mecanismo e ??ndices de evidencia????o: a) coercitivo: relacionadas ao atendimento legal (100%); gest??o de outros riscos al??m dos obrigat??rios (89%); Plano de Continuidade de Neg??cios (78%), Modelo das Tr??s Linhas de Defesa (56%) e prioriza????o de riscos (56%). b) normativo: responsabilidades de comit??s, diretores e assemelhados (100%); treinamento em risco operacional (78%) e dissemina????o da cultura de risco (67%). c) mim??tico: uso de tecnologias na GRO (100%) e em bancos de dados de perdas (78%); padroniza????o de procedimentos entre matriz e filiais (78%) e o uso de indicadores (78%). Como ponto de converg??ncia, v??-se a busca pelo aperfei??oamento da GRO e o atendimento aos requisitos necess??rios para aprova????o de modelos internos para c??lculo de requerimentos de capital. A homogeneiza????o da GRO ocorreu em fun????o das demandas legais e seus efeitos ben??ficos alteram positivamente o ambiente. A divulga????o p??blica de princ??pios, melhores pr??ticas e relat??rios ???Pilar 3??? permite que outras organiza????es usem as informa????es como base e implantem suas pr??prias estruturas de GRO. Sugest??es de pesquisa: evolu????o de perdas operacionais e com evid??ncias de atua????o da GRO; est??gio atual de desenvolvimento dos modelos internos; an??lise do perfil dos profissionais contratados na ??rea, sob a ??tica do isomorfismo normativo; tecnologias usadas na GRO buscando evid??ncias do isomorfismo mim??tico; e replica????o da pesquisa para organiza????es sujeitas a regulamenta????es espec??ficas como SOX e mercado de capitais.

This study examines the predictive power of restricted stock and stock option compensation on the enforcement of an Accounting and Auditing Enforcement Release. Since executives have seen substantial increases in the amount of equity incentive awards, this may incentivize management to commit financial reporting misconduct to boost the value of these awards. The magnitude of the incentive to commit financial reporting misconduct is hypothesized to be more pronounced with stock option compensation when compared with restricted stock compensation. The analysis for the 1992-2012 time period shows that the amount of stock option compensation has a positive relationship with the probability of an AAER enforcement while no such relationship exists for restricted stock. When examining this predictive probability relationship during 1992-2002 and 2003-2012, the evidence is mixed. While the amount of stock option compensation displays a positive relationship with the predicted probability of an AAER enforcement, restricted stock has a positive relationship in 1992-2002 and a negative relationship in 2003-2012.

本研究探索臺灣企業目前內部稽核實務現況，並研究影響臺灣企業自願設置內部稽核的因素。 　　經理人、股東、債權人都是與公司有利害關係的個體，唯各個體間的利害並不一致。股東人數愈多，股東與經理人間利害衝突的程度可能愈大；董監事持股比例愈低，股東與董監事經理人之間利害衝突的程度可能愈大；企業舉債愈多，債權人與股東之間利害衝突的程度可能愈大；此外，公司規模愈大，經理人、股東、債權人之間利害衝突的程度可能愈大。內部稽核調查、評估內部控制制度之缺失及衡量營運之效率，適時提供改進建議，確保內部控制制度得以持續有效實施，可協助管理階層（經理人）履行其責任，可降低他們與股東、債權人的利害衝突。故本研究調查內部稽核的現況，並探討其設置是否受經理人、股東、債權人之間利害衝突的影響，申言之，本研究探討股東人數的多寡、董監事持股比例、企業舉債情形及公司規模是否與企業自願設置內部稽核有關。 　　本研究運用代理理論，分析臺灣1993年的樣本上市公司及外商公司，經Mann-Whiney U及Logistic Regression檢定，發現：股東人數的多寡及企業舉債情形與公司自願設置內部稽核無關；董監事持股比例與公司自願設置內部稽核，存在反向相關，但並不顯著；而公司規模與公司自願設置內部稽核，存在顯著的正相關。此種現象顯示：公司規模是企業設置內部稽核最主要考量的因素。當公司規模增加時，可能的財富移轉金額增大，另一方面，許多建立內部稽核的成本是固定的，是以，相同之內部稽核的結構與功能下，因規模經濟而產生之效益對規模較大的企業而言是較大的。此外，當公司規模不斷擴張，業務日益複雜，高階管理當局有效掌握與控制各部門、各分支機構作業情況的程度，也往往日益降低，因此，設置一個地位超然，能幫助其了解，進而評估整個企業運作的內部稽核之需求，也就不斷升高。

<p>Auditing is common in many organizations and a legal requirement for all limited liability companies in Sweden (ABL 9:1). In directives from the government it is clearly stated that small firms will be exempted from the statutory audit requirement. In light of this forthcoming change in regulations, this thesis is used to analyze which factors are associated with a demand for auditing. Analysis in this thesis is based on a national survey including 900 Small and Medium-sized Enterprises (SMEs). Around 2/3 of respondent’s (CEO or CFO) state that the firm will choose to have audited accounts even in the absence of such a legal requirement. Based on responses from 421 firms, logistic regression results indicated that firms purchasing advisory services from an audit firm will choose to have their accounts audited to a higher extent than those firms not receiving advisory services. This finding, not identified in prior studies, is linked to advisory services being of higher quality when the audit firm also performs audit work. The demand for auditing is further positively associated with firm size, use of a Big 4 audit firm and firms located in the county of Småland. From these findings it follows that the traditional view of auditing as merely a control mechanism needs to be complemented by consideration of aspects of the internal value of auditing.</p><p>The approaches of SME’s when engaging an audit firm for different types of advisory services is examined in this study based upon survey data. It is shown that the majority of advisory services provided are related to core competencies of an auditor such as tax, accounting and law. Logistic regression results show a positive association between firms purchasing advisory services and the length of the relationship with the provider as well as with the respondent’s perception of the audit quality. The latter association further confirms the close connection between audit and advisory services. It should be noted that when an audit firm recommends advisory services their use is significantly higher. There is also support for the demand for advisory services being positively related to firms that are corporate subsidiaries and located in Småland and Norrland, but negatively associated with the respondent’s level of education. It follows that factors related to demand for advisory services on an aggregate level could be categorized as being dependent on firm characteristics, audit firm characteristics and the relationship between the parties.</p><p>Provision of non-audit services (NAS), such as different types of advisory services, to audit clients and the potential consequences for auditor independence and audit quality have been discussed in public debates and research as well as being subject of regulation. OLS regression results show that reporting quality is higher when the audit firm provides advisory services as well as preparing accounts. These findings hold for both discretionary accruals and a respondent’s perception of reporting quality. The provision of NAS improves the reporting quality due to better knowledge of the client and its operations. From the perspective of reporting quality this finding implies that there is no necessity to further restrict the possibility for an audit firm to provide advisory services as well as preparing accounts for audit clients.</p>

<p><strong>Problem: </strong>Vilka åtgärder använder sig små företag inom kontantbranschen av för att förhindra och upptäcka bedrägerier? Hur ser företagen och revisorerna på ansvaret för att upptäcka bedrägerier utförda av anställda och skiljer sig företagens förväntningar från revisorns skyldigheter?</p><p><strong>Syfte: </strong>Syftet med uppsatsen är att undersöka hur små företag arbetar för att förhindra och upptäcka bedrägerier. Syftet är även att studera om det finns ett förväntningsgap mellan företagsledningen och revisorerna gällande ansvaret att upptäcka interna bedrägerier utförda av personal.                                                                                            </p><p><strong>Metod: </strong>Denna rapport grundar sig på av en litteratur- och en empiristudie.  Empiristudien genomfördes med hjälp av totalt sju intervjuer, fyra med företag inom kontantbranschen samt tre revisorer. Även kompletteringsfrågor skickades till tre av respondenterna. Litteraturstudien består av böcker och artiklar som erhölls från databaser och biblioteket på Mälardalens högskola samt Västerås stadsbibliotek. <strong> </strong></p><p><strong>Slutsats: </strong>Intern kontrollsystemen är en av de viktigaste förebyggande åtgärderna mot bedrägeri. Samtliga företag i studien använder sig av någon form av kontroll för att upptäcka och förebygga bedrägerier utförda av anställda. Ofta används avstämningar av inköp, lager och försäljning samt rutiner för rättelser och returer, men den vanligaste kontrollen bland företagen utgjordes av företagsledarens aktiva roll i verksamheten. Företagsrespondenterna var överens om att det inte är revisorns skyldighet att upptäcka bedrägerier utförda av anställda, utan de ansåg att ansvaret att upptäcka dessa brott ligger på företaget. Denna studie visar att det inte finns ett förväntningsgap mellan företags- och revisorsrespondenterna angående ansvaret att upptäcka interna bedrägerier.</p> / <p><strong>Research </strong><strong>issue: </strong>What measures against fraud does small businesses in the cash  industry use to discover and prevent frauds?<strong> </strong>How<strong> </strong>do the businesses and the auditors look at the responsibility to discover frauds performed by employees and are there any differences between the businesses expectations and the auditors’ obligations?</p><p><strong>Purpose: </strong>The purpose with this thesis is to examine how small businesses are working to prevent and detect frauds. The purpose is also to examine if there is an expectation gap between managers and auditors regarding the responsibility to detect internal frauds preformed by employees.</p><p><strong>Method: </strong>One literature and one empirical study were made. The empirical data collection was carried out by means of seven interviews, four of them with companies within the cash industry and three of them with auditors. Complementary questions were sent to three of the respondents. The literature consists of books and articles. They were found in databases, the library at Mälardalen University and Västerås Municipal library. <strong> </strong></p><p><strong>Conclusion: </strong>Internal control systems are one of the most important preventive measures against fraud. The businesses in this study are using some kinds of controls to detect and prevent frauds performed by employees. Often tuning of purchase, storage and sales and routines for corrections and returns are used but the most common control among the businesses consisted of the managers’ active role in the operation. All the business respondents believe that it is not the auditors’ responsibility to detect fraud performed by employees but rather believed that the responsibility to detect these kinds of crimes lies with the company. This study shows that there is no existing expectation gap between the business respondents and the auditor respondents regarding the responsibility of detecting internal fraud.</p>