I mars 2020 informerade Folkhälsomyndigheten om en global pandemi. Arbetsgivare tvingades uppmana sina medarbetare att arbeta hemifrån vilket bland annat påverkade revisorernas arbetssätt. Revisorernas främsta uppgift är att kontrollera och granska företags redovisning för att sedan uttala sig i en revisionsberättelse, vilket försvårats under pandemin i och med distansarbete. Tidigare forskning påvisar att försämrade nyckeltal har ett samband med orena revisionsberättelser. Syftet med studien är att undersöka i vilken utsträckning följande faktorer har en påverkan på förekomsten av orena revisionsberättelser innan och under en pandemi; soliditet, räntabilitet på totalt kapital, rörelsemarginal, kassalikviditet och förlust föregående år. Genom en kvantitativ undersökning har data hämtats från 477 svenska noterade mikro, små, medel och stora företags årsredovisningar. Genom t-test och multipel regression har fem variabler undersökts för att finna sambandet med orena revisionsberättelser. Hypoteser har ställts upp för respektive variabel och dess samband med orena revisionsberättelser. Regressionsanalysen visar att ju lägre räntabilitet på totalt kapital, desto större är sannolikheten att erhålla en oren revisionsberättelse. Går företag med förlust tidigare år är sannolikheten större att erhålla en oren revisionsberättelser än de företag som inte gått med förlust. Studien visar inte på något signifikant samband mellan lägre soliditet, rörelsemarginal samt kassalikviditet och en högre sannolikhet att erhålla en oren revisionsberättelse. / In March 2020, the Public Health Agency of Sweden announced a global pandemic. Managers were forced to encourage their employees to work from home, which, among other things, affected the auditors' way of working. The auditors' main task is to check and review companies' accounting and then make a statement in an audit report, which has been made more difficult during the pandemic due to teleworking. Previous research shows that deteriorating key ratios are associated with qualified audit reports. The purpose of the study is to investigate the extent to which the following factors have an impact on the occurrence of qualified audit reports, before and during a pandemic; equity ratio, return on total capital, operating margin, cash liquidity and loss in the previous year. Through a quantitative survey, data has been obtained from the annual reports of 477 Swedish listed micro, small, medium and large companies. Through independent sample t-test and multiple regression, five variables have been examined to find the relationship with qualified audit reports. Hypotheses have been set up for each variable and its relationship with qualified audit reports. The regression analysis shows that the lower the return on total capital, the greater the probability of obtaining a qualified audit report. If the company makes a loss in previous years, the company is more likely to receive a qualified audit report than the companies that did not make a loss. The study does not show any significant relationship between lower equity ratio, operating margin or cash liquidity and a higher probability of obtaining any qualified audit reports. This paper is written in Swedish.

The Master’s thesis deals with the area of conducting process audits in a large multinational corporation focused on manufacturing and distribution of medical devices, which has a subsidiary in the Czech Republic. The thesis discusses the analysis of the current set up of the internal audits‘ system in the corporation and there are changes of the quality system being proposed on the basis of the analysis, whose aim is to achieve a full compliance with the requirements of the US administration FDA, the standard ISO 13485 as well as the recent requirements on performing process audits. The emphasis is also put on the setting of the system such that it provides the highest possible added value for its users, can be easily implemented in practice and is flexible as well.

Proper records management plays a significant role in the auditing process, risk management and wider corporate governance. Despite this role, in South Africa, many governmental bodies are issued with disclaimer reports every year by the Auditor-General of South Africa (AGSA) due to a lack of supporting documentation. This problem is exacerbated by the exclusion of records management from the criteria for a sound financial management infrastructure in many governmental bodies. The other dilemma is that some records such as financial records, personnel records and electronic records usually fall outside the jurisdiction of the organisation’s records manager. Utilising the King Report III as a framework, this study sought to develop a framework to embed records management practices into the auditing process in the public sector of South Africa, with a view to entrench a culture of clean audits. The study relied on mixed methods research (MMR), with the quantitative study conducted first through informetrics analysis of audit reports, while the qualitative paradigm was used to substantiate numerical data. Data collection adopted a multi-approach with four key sources of data: a questionnaire, interviews, literature review and publicly available data from the consolidated general reports of AGSA. The study revealed that most governmental bodies have established internal audit units, audit committees and records management units, which did not work in unison. In most governmental bodies records management did not form part of the audit scope and records management professionals were not part of the audit committees. As a result, most governmental bodies continued to receive negative audit opinions from AGSA. The study recommends that records management community should utilise auditing and risk management as a springboard to propel records management to the new heights. A further empirical study on the role of auditing and risk management in records management that embraces both the private and public sectors is recommended. / Information Science / D. Litt. et Phil. (Information Science)