Samhällsproblemet kring den ekonomiska brottsligheten är ett faktum, och härtill debatteras huruvida det finns ett samband mellan avsaknaden av revision och ekobrott. Frånvaron av revision aktualiserades i samband med avskaffandet av revisionsplikten år 2010, således blev det frivilligt för små svenska företag att anlita en revisor. Reformen hade i huvudsak som ändamål att minska företags kostnader och administrativa bördor. Emellertid har det riktats uppmärksamhet på flertalet konsekvenser efter avskaffandet av revisionsplikten, som minskad efterlevnad av redovisnings- och skattelagstiftning, ökad möjlighet till ekonomisk brottslighet samt utmaningar med att upptäcka och avslöja sådan brottslighet. Mot bakgrund av de bekymmer och ståndpunkter som uttryckts är det av intresse att reflektera över motiven bakom regelförenkling kring revision för små svenska företag, särskilt med tanke på att diskussionen återigen tagits upp till debatt. Syftet med studien är att beskriva och analysera vilka faktorer och argument som ligger till grund för Sveriges regelförenkling kring revision för små aktiebolag som trädde i kraft 2010, samt reflektera kring orsaker och konsekvenser av regelförenklingen. Med utgångspunkt i en kvalitativ forskningsansats, har en dokumentstudie genomförts för att besvara studiens syfte.  Studiens empiriska resultat framställer att flera olika teman har beaktats och diskuterats under processen för avskaffandet av revisionsplikten för små svenska aktiebolag, där vissa teman var förutsebara och andra oväntade. Ekonomisk brottslighet var ett tema som förväntades diskuteras, en förväntan som baserades på efterföljande diskussioner kring reformen. Studiens resultat visar att ekonomisk brottslighet uppmärksammades, däremot inte i den omfattning som väntades. En stor del av de identifierade temana behandlade även revisorns roll och ansvar, där det observerades en oenighet kring dess funktion och skyldigheter. Resultatet visar att det inte fanns en enhetlig syn på revisorns roll och dess uppgifter. Med utgångspunkt i det empiriska resultat och slutsatser bidrar studien med kunskap och insikter om vilka övervägande som kan ligga bakom en förändring av revisionsreglering. / The social problem surrounding financial crime is a fact, and the debate revolves around whether there is a connection between the lack of auditing and financial crime. The absence of an audit was actualized in connection with the abolition of the mandatory audit in 2010, making it optional for small Swedish companies to hire an auditor. The reform was mainly aimed at reducing companies’ costs and administrative burdens. However, attention has been drawn to several post-decommissioning consequences, such as reduced compliance with accounting and tax laws, increased opportunity for financial crime, and challenges in detecting and exposing such crime. Against the background of the concerns and positions that have been expressed, it is of interest to reflect on the motives behind the simplification of rules regarding auditing for small Swedish companies, especially considering that the discussion has once again been brought up for debate. The purpose of this study is to describe and analyze which factors and arguments that lie as the basis for Sweden’s regulatory simplification regarding auditing for small companies that came into effect in 2010, and to reflect on the causes and consequences of the simplification. Based on a qualitative research approach, a document study has been carried out in order to answer the purpose of the study.  The study’s empirical results reveal that several different themes have been considered and discussed during the process of abolishing the mandatory audit for small Swedish companies, where some themes were predictable and others unexpected. Financial crime was a theme that was expected to be discussed, an expectation that was based on the subsequent discussions around the reform. The study’s results show that financial crime was acknowledged, although not to the extent that was expected. A large part of the identified themes also addressed the auditor’s role and responsibilities, where a disagreement about its function and duties can be observed. The result shows that there was not a unified view of the auditor’s role and its tasks. Based on the empirical results and conclusions, the study contributes knowledge and insights into which considerations may lie behind a change in audit regulation.

Bakgrund och problem: En auktoriserad eller godkänd revisor är den somundertecknar revisionsberättelser. Under denna person finns det sedan oftaflera nivåer av medarbetare som hjälper till med granskningsarbetet. Dennastruktur utgör den hierarki som präglar yrket. Auktoriserade och godkändarevisorer har höga krav på sig, vilket ökar behovet av stöd och vägledning.Under högsäsongen är kraven ännu högre och de långa dagarna kan leda tilltrötthet och ökade stressnivåer samt försämrad prestation. Trots dessautmaningar finns det fortfarande nyutexaminerade studenter som söker sig tillyrket. Dessa har dock annorlunda förväntningar på arbetslivet jämfört medtidigare generationer. Idag efterfrågas kontrollmöjligheter allt mer dåflexibilitet och arbetslivsbalans är högre prioriterat än det tidigare varit. En godarbetsmiljö med stöd från arbetsgivare och kollegor stimulerararbetslivsbalans, vilket leder till högre prestation och ökat välmående, trotshögt ställda krav. Syfte: Denna uppsats syfte är att bidra till djupare förståelse för hur krav,kontroll och stöd relaterar till revisorers upplevda arbetsbelastning ochmöjligheten till att uppnå arbetslivsbalans. Metod: Studien har genomförts genom kvalitativ metod. Empirin har insamlatsgenom semistrukturerade intervjuer med elva stycken auktoriserade ochgodkända revisorer från småländska revisionsbyråer. Slutsats: Det bekräftas att det råder höga krav och hög arbetsbelastning inomyrket, detta särskilt under våren då det råder högsäsong. Detta skapar en presspå revisorerna och kräver att både kontroll och stöd finns för att hanteraarbetsbelastningen. Olika revisorer upplever olika grad av kontroll, demöjligheter som finns till kontroll inom yrket rör framförallt flexiblaarbetstider och möjlighet till att arbeta på distans, vilket utnyttjas i olikautsträckning. Stöd kommer från arbetsplatsen i form av ett socialt sammanhangoch från sin chef i form av förståelse och kommunikation. Även stöd frånpersoner i privatlivet är viktigt, även här är förståelse och kommunikationcentralt. Resultaten visar att kraven inom yrket är hanterbara, förutsatt attkontrollmöjligheter finns och att revisorn upplever stöd. Med dessa kriterieruppfyllda finns även goda möjligheter att uppnå arbetslivsbalans. / Background and problem: An authorized or approved auditor is the one whosigns audit reports. Below this person, there are often multiple levels of staffwho assist with the auditing work. This structure forms the hierarchy thatcharacterizes the profession. Authorized and approved auditors face highdemands, which increases the need for support and guidance. During the peakseason, the demands are even higher, and the long days can lead to fatigue,increased stress levels, and reduced performance. Despite these challenges,there are still recent graduates who seek a career in auditing. However, thesenewcomers have different expectations of the work environment compared toprevious generations. Nowadays, control and flexibility are increasingly indemand, as work-life balance is more highly prioritized than before. A goodwork environment with support from employers and colleagues fosterswork-life balance, leading to higher performance and improved well-being,even in the face of high demands. Purpose: The purpose of this thesis is to contribute to a deeper understandingof how demands, control, and support relate to auditors' perceived workloadand the possibility of achieving work-life balance. Method: The study was conducted using a qualitative method. The empiricaldata was collected through semi-structured interviews with eleven authorizedand approved auditors from accounting firms in Småland. Conclusion: It is confirmed that there are high demands and a heavy workloadwithin the profession, especially during the spring when it's the peak season.This creates pressure on auditors and requires both control and support tomanage the workload. Different auditors experience varying degrees ofcontrol; the possibilities for control in the profession primarily involve flexiblework hours and the ability to work remotely, which are utilized to varyingextents. Support comes from the workplace in the form of a social context andfrom one's manager in the form of understanding and communication. Supportfrom individuals in one's private life is also important, where understandingand communication also play a central role. The results show that the demandswithin the profession are manageable, provided that control opportunities existand the auditor feels supported. With these criteria met, there are good chancesof achieving work-life balance.

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

The aim of this research was to develop a competency model for auditors by identifying those characteristics and behaviours that predict success as an auditor. The Work Profiling System (WPS), the Repertory Grid Technique (RGT) and the Critical Incident Technique (CIT) were the tools and techniques used to achieve this aim. This research was conducted in two groups: trainee accountants (year 1- 3) and chartered accountants (year 4-5+). The results of the research, which was conducted within one of the Big 5 auditing firms, indicated that the competencies required of a trainee accountant are largely consistent with those of registered chartered accountants, working in the same environment. The most noticeable difference was the change in focus from cognitive or technical skills during the earty years to a focus on managerial competencies in later years. The competencies identified in this research compare well with reported models in literature. / Industrial and Organisational Psychology / M.A. (Industrial Psychology)

On the 1st of November 2010 more than 70% of small companies on the stock market, in Sweden, have chosen to abolish the audit system; however despite this elimination some companies advocated the importance of using the audit system. The aim of the paper is to highlight and explain the underlying reasons to that the owners of small limited company chooses to retain the audit. A qualitative method was adopted which uses semi-structured interviews, a total of 13 interviews were conducted, two of them were face to face and eleven were phone interviews. The empirical results showed that there are a number of reasons behind the small companies choice of audit, serving its own cause, seriousness of the audit system, information asymmetry, the Swedish Tax Agency, the credibility of the various stakeholders, the need of advice, lack of time, lack of knowledge in economics, educational level concerning finance and sales, to name a few.

The occurence of procurement fraud requires from the management of the enterprise, the risk manager of the enterprise as well as the internal auditor to effectively address procurement fraud risks within the enterprise risk management concept. The purpose of the study is to set a procurement fraud risk management process in place which will serve as a comprehensive framework for the enterprise risk manager as well as the internal auditor to limit the enterprise's exposure to procurement fraud risks as far as possible. The study firstly focus on the analysis of the steps within the procurement process which is the starting point for the identification of the fraud risks. Secondly the enterprise risk management model is applied in the format of a procurement risk matrix within the procurement function. The study is an indication that procurement fraud cannot be completely prevented but that the appearance thereof can be limited by means of the extensive procurement fraud risk management model. Recommendations for future studies include the application of the enterprise risk management model in other functional areas within the enterprise. / Die voorkoms van aankoopbedrog vereis van die onderneming se bestuur, ondernemingsrisikobestuurder en interne ouditeur om aankoopbedrogrisiko's effektief binne die konteks van die ondernemingsrisikobestuurskonsep aan te spreek. Die doel van die studie is om `n aankoopbedrogrisikobestuursproses daar te stel wat as `n omvattende raamwerk vir die ondernemingsrisikobestuurder en interne ouditeur kan dien om die onderneming se blootstelling aan aankoopbedrogrisiko's so ver as moontlik te beperk. Die studie fokus eerstens op die ontleding van die stappe in die aankoopproses wat as vertrekpunt vir die identifisering van bedrogrisiko's dien. Tweedens word die ondernemingsrisikobestuursmodel in die vorm van `n aankoopbedrogrisikomatriks in die aankoopfunksie toegepas. Die studie dui daarop dat alhoewel aankoopbedrog nie volkome verhoed kan word nie, die voorkoms daarvan wel beperk kan word deur die toepassing van `n omvattende aankoopbedrogrisikobestuursmodel. Aanbevelings vir verdere studies sluit die toepassing van die ondernemingsrisikobestuursmodel op ander funksionele terreine van die onderneming in. / Auditing / M. Com. (Auditing)

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.

Information security in the form of IT governance is part of corporate governance. Corporate governance requires that structures and processes are in place with appropriate checks and balances to enable directors to discharge their responsibilities. Accordingly, information security must be treated in the same way as all the other components of corporate governance. This includes making information security a core part of executive and board responsibilities. Critically, corporate governance requires proper checks and balances to be established in an organisation; consequently, these must be in place for all information security implementations. In order to achieve this, it is important to have the involvement of three key role players, namely information security professionals, ICT security auditors and regulatory officials (from now on these will be referred to collectively as the ‘role players’). These three role players must ensure that any information security controls implemented are properly checked and evaluated against the organisation’s strategic objectives and regulatory requirements. While maintaining their individual independence, the three role players must work together to achieve their individual goals with a view to, as a collective, contributing positively to the overall information security of an organisation. Working together requires that each role player must clearly understand its individual role, as well the role of the other players at different points in an information security programme. In a nutshell, the role players must be aligned such that their involvement will deliver maximum value to the organisation. This alignment must be based on a common framework which is understood and accepted by all three role players. This study proposes a South African Information Security Alignment (SAISA) framework to ensure the alignment of the role players in the implementation and evaluation of information security controls. The structure of the SAISA framework is based on that of the COBIT 4.1 (Control Objectives for Information and Related Technology). Hence, the SAISA framework comprises four domains, namely, Plan and Organise Information Security (PO-IS), Acquire and Implement Information Security (AI-IS), Deliver and Support Information Security (DS-IS) and Monitor and Evaluate Information Security (ME-IS). The SAISA framework brings together the three role players with a view to assisting them to understand their respective roles, as well as those of the other role players, as they implement and evaluate information security controls. The framework is intended to improve cooperation among the role players by ensuring that they view each other as partners in this process. Through the life cycle structure it adopts, the SAISA framework provides an effective and efficient tool for rolling out an information security programme in an organisation / Computer Science / M. Sc. (Computer Science)

本論文共一冊，分五章。 第一章：乃就研究動機與目的、研究架構與範圍、研究問題與假設，及研究限制予以 扼要說明。 第二章：係有關文獻之探討。首先就工作士氣之重要性、定義、測量、理論基礎及影 響工作士氣因素等予以闡述，其次工作環境知覺之定義、測量及其與工作士氣之關係 加以介紹，俾作為事後本研究結果分析說明之理論依據。 第三章：釗敘述本論文之研究方法，包括研究對象，施測及資料收集程序、測量工具 及分析方法等。 第四章：為結果與討論，乃將實際調查所得資料，依據前述方法予以分析，列示結果 ，並討論之。 第五章：為結論與建議，乃簡略彙述本研究之重要發現，並根據研究結果提出一些建 議，俾作為我國會計師事務所重視員工工作環境知覺，以提高員工工作士氣之參考。

由於會計師事務所的查帳工作，有極明顯的淡、旺季之分，因此乃對查帳人員形成本 極大的工作壓力，本文即在於探討事務所工作壓力的來源，及員工對於工作壓力的因 應行為。全文一冊，共分五章，二十節，五萬餘言，茲將各章內容扼要說明如下： 第一章緒論，就研究動機及目的、研究限制、研究假設，加以說明。 第二章文獻探討，旨在闡述理論基礎及前人研究結果。 第三章研究方法，說明研究對象、測量工具及統計方法。 第四章結果與討論，就各種統計分析結果加以解釋。 第五章結論與建議。