The selection of an inappropriate regime by policy makers can thwart the effective implementation of public policy and lead to implementation failure. Competing values in the implementation process have a significant impact on the results of implementation, and the regime selected for implementation implies the choice of one value over another. Stoker has argued that on the one hand central leadership is valued for consistency, benefits of scale, co-ordination and cost sharing (instrumental model); and on the other, diffuse authority is valued as knowledge is particular and situational, and the task of analysis is to understand the problems, perspectives and interactions of implementation participants at the contact point between public programs and their clients (accommodation model). This study examines the implementation regime chosen by the Victorian Government for the introduction of a modern internal auditing function into the Victorian Public Service, using the Bureau of Internal Audit within its Department of Management and Budget. The selection of the Department of Management and Budget for the introduction of Internal Audit as a managerial accountability mechanism indicates that the instrumental model was held by the Victorian Government to be the most important in implementation. It is argued that use of a top-down central agency leadership approach resulted in implementation failure. Three propositions suggesting the mechanisms by which this result is brought about are examined: that lack of co-ordinated planning at the outset will result in inadequate definition of client needs as part of policy formulation; that intraorganisational conflict during the implementation success, as individual participants are likely to exercise their veto; and the increasing the number of participants contributes to complexity, so that they should only be involved in implementation when their presence is absolutely required. It is argued that the essential task of implementation is to create an environment where participants are likely to co-operate to achieve predetermined public policy goals; and that the introduction of a modern internal auditing approach into the Victorian Public Service required a more participatory implementation regime in order to facilitate policy outcomes and prevent implementation failure. It is also argued that the dominance of economic reform over accountability in Victoria restricted the ability of the Bureau of Internal Audit to implement change to internal audit practices within Victorian Government departments. The selection of an instrumental model of implementation by the Department of Management and Budget is examined in the context of the environment that existed in Victoria between 1982-1987; and while some of the values which Stoker associates with the top-down approach to policy making were observed, an alternative view to the development of internal auditing in the Victorian Public Service can be sustained.

Éste trabajo responde a la necesidad de profundizar en la débil evidencia empírica sobre el efecto que tiene para las entidades financieras que la función de Auditoría Interna tenga una mayor implicación en el proceso contable y reporte financiero, y aporta, en línea con lo que sugieren estudios previos, una explicación a por qué las entidades deben invertir recursos en la función de Auditoría Interna, y específicamente, en la revisión de la fiabilidad de la información financiera, ya que va a repercutir favorablemente sobre la misma.Se llevan a cabo dos estudios empíricos, por un lado se ha utilizado el método del caso, y por otro lado una investigación empírica, a través de cuestionarios, y análisis de resultados con análisis estadísticos univariante y multivariante. Los resultados indican que una mayor implicación de Auditoría Interna en la revisión y fiabilidad de la información financiera mejora la calidad de la misma. / Since the appearance in recent years of the regulations on Corporate Governance, numerous national and international bodies have stressed the fundamental role of internal audit (IA) in the financial reporting process, along with the fact that its increased implication leads to higher quality financial reporting. The main aim of this study was to gather empirical evidence about the practical existence of IA implication and what effects it has for entities. Questionnaires were sent to IA directors of Spanish banks and the main conclusion drawn is that greater involvement of IA in the review of financial reporting and its reliability leads to improved quality of the same.

本研究之目的在於探討國內公司推動企業風險管理（enterprise risk management, ERM）的情形，以及其對內部稽核職能產生的影響。本研究利用問卷分別調查：（1）國內企業目前推動風險管理機制的情形，（2）影響國內企業推動風險管理機制的重要因素，（3）內部稽核人員在企業風險管理過程扮演何種角色，以及（4）內部稽核人員在企業風險管理過程實際扮演之角色與其認知之差異。 本研究結果顯示，國內企業正處於推行ERM之起步階段，專責風險主管之設置仍較不足，惟內部稽核職能已逐漸轉變為以風險為導向，有助於其服務機構推動ERM。至於影響國內推行ERM之重要因素則分別為：中高階主管的支持、獨立董事之比例、CEO與CFO要求內部稽核職能參與風險管理之程度，以及企業與是否設置風險長。此外，規模較大以及由四大事務所查核簽證之公司，其ERM之推動程度較高。而我國內部稽核人員在ERM過程所扮演的角色，與國際內部稽核協會（IIA）所發布之立場聲明書之建議並不一致，其主要差異在於內部稽核在ERM過程不應扮演的角色，以及其在防護措施之下可以扮演的角色。導致此種差異的可能原因可能是國內正值ERM推動的起步階段，內部稽核職能被要求扮演著較重的角色。不過，內部稽核人員的定位應該要更清楚的劃分，才足以維持內部稽核職能的獨立性與客觀性。 / The purpose of this study is to investigate the current status of enterprise risk management (ERM) in Taiwan public-listed firms and its impact on the internal audit function. We use a research questionnaire to explore the following issues: (1) the current status of ERM in the sample Taiwan public firms, (2) the key factors affecting the implementation of ERM, (3) the role that an internal audit function plays in the ERM process, and (4) the potential gaps between internal auditors’ perceptions of their roles in the ERM process and what they are actually playing in such a process. Our results show that the public companies in Taiwan are, in general, still at the early stage of ERM implementation. They are still lack of managing positions in charge of corporate risk management. Internal audit engagements, however, are becoming more risk-oriented. This development is helpful in promoting ERM. Among the key factors affecting ERM are: (1) the support from management, (2) the ratio of independent directors in the board, (3) the degree of participation by internal auditors in the ERM process that CEO and CFO demand, and (4) the presence of a chief risk officer in the enterprise. Moreover, larger firms and those audited by the top four CPA firms are more advanced in implementing ERM. Our results also indicate that, during the ERM process, the roles played by internal auditors in Taiwan are not consistent with those specified in the ERM position paper issued by the Institute of Internal Auditors (IIA). The main differences are in the areas of “roles the internal auditor should not play” and “the roles played under protective measures”. This may be due to the fact that ERM in Taiwan is still at its early stage and internal auditors are, therefore, asked to take more responsibilities in a firm’s ERM process. In order to maintain their independence and objectivity, however, internal auditors should follow the IIA’s professional standards and code of ethics and avoid taking the responsibilities of management.

Bakgrund: De stora redovisningsskandalerna inom bolag som Enron, Worldcom och Palarmat var startskottet för den epidemi som sedan kom att spela en stor roll vid förbättrandet av bolagsstyrningen bland aktiebolag världen över. Kraven på bolagen ökade att informationen som släpptes var tillförlitlig och fullständig. För att säkerställa detta togs svensk kod för bolagsstyrning fram som ett komplement till lagstiftningen berörande aktiebolag. Koden kräver ingen obligatorisk tillämpning i att implementera funktionerna utan har som krav att bolagen ska göra ett aktivt ställningsantagande vid inrättande av funktionerna i koden. En uppmärksammad punkt i koden är 7.4 där bolagen måste beskriva i sina årsredovisningar huruvida de anser sig behöva en granskningsfunktion även kallad internrevision eller inte. Syfte: Syftet med rapporten är att skapa en förståelse för vilka motiv de svenska bolagen med en omsättning över 3 miljarder kronor har haft när de valde att inte följa internrevisionsfunktionen. Samt beskriva hur de bedriver sitt risk- och granskningsarbete på ett alternativt sätt till internrevision. Gränsen på tre miljarder har vi valt då det innan var ett krav för bolag över gränsen att använda sig av följ och förklara-principen. Efter att koden reviderades 2008 gäller nu principen för alla börsnoterade bolag. Metod: Vi har utfört en kvalitativ studie där vi har intervjuvat bolag som har valt att inte inrätta någon internrevisionsfunktion utan använder sig av alternativa lösningar för att säkerställa en hög kvalite på bolagens finansiella rapportering. Intervjuverna som genomförts har tillsammans med respektive bolags publicerade årsredovisning, analyserats för att få fram bidragande anledningar till valet av att inte inrätta internrevision samt hitta kompletterande funktioner för att uppnå samma resultat. Utifrån årsredovisningarna samt intervjuverna har vi kunnat dra slutsatser om hur bolagen har resonerat kring valet samt beskriva deras alternativa lösning. Analys och Slutsats: Med hjälp av den institutionella teorins tre pelare har vi analyserat den insamlade empiri för att se hur bolagen har resonerat vid valet av alternativa lösningar för ett aktivt och strukturerat risk- och granskningsarbete. Även analysera och dra slutsatser om hur de har motiverat sitt ställningstagande till internrevisionsfunktionen. / Background: The major accounting scandals in companies like Enron, Worldcom and armed was the start of the epidemic, which then came to play a major role in the improvement of corporate governance among companies worldwide. The requirements increased the information that companies released were accurate and complete. To ensure this was the Swedish Code of Corporate Governance presented as a complement to legislation touching corporations. The code does not require mandatory application in implementing the functions but have announced that the companies will make an active position adopted in the establishment of the functions in the code. A notable point is 7.4 where companies must describe in their annual reports whether they feel they need an audit function also called internal audit or not.   Purpose: The purpose of this report is to provide an understanding of the motives of the Swedish companies with a turnover exceeding 3 billion had when they chose not to follow the internal audit function. Also they had describe how they conduct their risk and audit work on an alternative way to internal audit. The limit of three billion, we have chosen as it was before a requirement for companies across the border to follow and explain the principle. After the code was revised in 2008 now apply the principle for all listed companies.   Methods: We conducted a qualitative study in which we have interviewed companies that has chosen not to establish an internal audit function without the use of alternatives to ensure the high quality of the financial reporting. The interviews conducted together with each company's published annual report and have been analyzed to derive contributing reasons for choosing not to establish internal audit and to find complementary functions to achieve the same result. Based on the annual reports and interview samples, we have been able to draw conclusions about how companies are reasoning around the election and to describe their alternative solution.   Analysis and Conclusion: Using the institutional theory's three pillars, we have analyzed the collected empirical data to see how the company's reasoning in selecting alternative solutions for an active and structured risk and audit work. While analyzing and drawing conclusions about how they have justified its position on the internal audit function.

鑒於美國、日本先後引進金融控股公司法制從事金融改革，我國政府亦為增進金融機構經營效能及國際競爭力，於2001年開始陸續通過「金融機構合併法」、「金融控股公司法」等，並准許銀行、保險及證券三大金融業務得跨業經營，鼓勵同業及異業合併，期能發揮金融機構業務經營與組織整合綜效。金融控股公司為追求其成立目標之整合綜效，以組織整合方案以因應，已成為多變的競爭環境必然之趨勢。 本研究以金融控股公司為追求組織整合綜效，配合旗下子公司之核心事業與發展專業分工組織整合，對應調整內部控制與內部稽核之影響。透過○○金融控股公司之案例，論述組織整合後之內部控制與內部稽核並進行分析，作為日後金融控股公司組織整合時，於內部控制與內部稽核制度面之參考，避免產生不必要之問題，俾利於強化整合綜效。 本研究由探討為追求組織整合綜效目標成立金融控股公司出發，再論述現行金融控股公司之組織及組織整合與內部控制、內部稽核之關係，配合○○金融控股公司組織整合案例，進而論述金融控股公司組織整合後之內部控制及稽核制度，提出金融控股公司組織整合實務上所面臨之矛盾現象與建議解決方案，最後以內部稽核角度推演金融控股公司組織架構之未來發展，就本研究所探討金融控股公司組織整合發展過程，對其內部控制及稽核制度所產生之問題與影響，由研究過程中歸納彙整各項法規後，作成結論並對我國金融控股公司與金融監理單位提供建議。 此外，本研究由金融控股公司成立後，檢視現行內部控制及稽核作業規範，配合實務案例之組織整合過程，指出組織整合過程所面臨實務之問題，說明內部稽核未來發展所面臨之挑戰。推論過程均以案例公司之實務問題與解決方案，並據以為結論之依據，因此，並未對於整合綜效建立指標或實證研究，建議留為以後研究方向參考。

Titel: Bankrevisorers yrkesutövning i det förebyggande arbetet mot penningtvätt Syfte: Studien syfte är att öka förståelsen samt förklara hur externa och interna bankrevisorer arbetar förebyggande mot penningtvätt inom banksektorn. Syftet besvaras genom att undersöka hur penningtvättslagen tillämpas i bankrevisorers yrkesutövning, hur det arbetet förhåller sig till god revisionssed samt om berörda parter upplever ett förväntningsgap gällande bankrevisorers ansvar att upptäcka finansbrott, såsom penningtvätt. Metod: Studien har tillämpat en kvalitativ forskningsmetod för att studera hur externa och interna bankrevisorers yrkesutövande förhåller sig till det förebyggande arbetet mot penningtvätt. Detta har genomförts med hjälp av tio stycken semi-strukturerade intervjuer med externa och interna bankrevisorer samt berörda parter för att kunna bidra med ytterligare perspektiv. Resultat och slutsats: Ett resultat som studien kan påvisa är att varken interna eller externa bankrevisorer rapporterar misstänkt penningtvätt direkt till Finanspolisen. Interna bankrevisorer rapporterar misstänkt penningtvätt till Compliance-funktionen samt att externa bankrevisorer rapporterar misstänkt penningtvätt till företagets VD eller styrelse i första hand. Studien finner stöd i att god revisionssed är en betydande faktor i det förebyggande arbetet mot penningtvätt för externa och interna bankrevisorer. Det finns även ett förväntningsgap eftersom externa och interna bankrevisorer kan göra mer i deras yrkesutövning för att förebygga penningtvätt inom banksektorn. Förslag till vidare forskning: En liknande studie som enbart fokusera på banker som sysslar med kontanthantering samt att Revisorsnämndens perspektiv beaktas. Studiens bidrag: Studien bidrar till att kartlägga externa och interna bankrevisorers ansvar i det förebyggande arbetet mot penningtvätt inom banksektorn. Studiens resultat bidrar till företagsekonomisk forskning genom att öka förståelsen av samarbetet mellan samtliga parter för att förebygga penningtvätt inom banksektorn. Nyckelord: Bankrevisorer, internrevision, externrevision, penningtvätt, PTL, penningtvättslagen, god revisionssed / Title: Bank auditors professional practice in the prevention of money laundering Aim: The aim of this essay is to increase understanding and explain how external and internal bank auditors work to prevent money laundering in the banking sector. The aim is answered by examining how the Money Laundering Act apply in their professional practice, how the work relates to the generally accepted auditing standards and if concerned parties are experiencing a gap of expectations regarding bank auditors responsibility of detecting financial crimes such as money laundering. Method: The essay has applied a qualitative research method to study how external and internal bank auditors professional practice relates to the prevention of money laundering. This has been achieved by executing ten semi-structured interviews with external and internal bank auditors and other concerned parties to contribute additional perspectives. Results and Conclusions: The result of the essay shows that neither external nor internal bank auditors report suspected money laundering directly to the Finance Police. Internal bank auditors report suspected money laundering to the Compliance department and the external bank auditors report suspected money laundering to the company CEO or board in firsthand. The essay shows that the generally accepted auditing standards are a significant factor in the prevention of money laundering for external and internal bank auditors. The result shows a gap of expectations, the external and internal bank auditors can contribute more in their professional practice to the prevention of money laundering in the banking sector according to concerned parties. Suggestions for future research: A similar study focusing solely on banks with cash management including the Auditor Board´s perspective. Contributions of the essay: The essay helps to identify external and internal bank auditors responsibility in the prevention of money laundering in the banking sector. The results contribute to business research by increasing understanding of the cooperation between concerned parties to prevent money laundering in the banking sector. Keywords: bank auditors, internal audit, external audit, money laundering, PTL, the Money Laundering Act, generally accepted auditing standards

Na atualidade é cada vez mais comum o consumo de refeições fora de casa. No Brasil, além da opção dos restaurantes comerciais, em escolas, universidades e mesmo em hospitais, é muito comum a presença de serviços de alimentação dentro das empresas onde os funcionários realizam as refeições, durante o seu turno de trabalho. Em paralelo, a incidência de surtos de Doenças Transmitidas por Alimentos (DTA) ainda é uma realidade no Brasil e no mundo. Esses fatos têm intensificado a necessidade de implementação dos sistemas de gestão da segurança dos alimentos (SGSA) e seus controles no ramo de serviços de alimentação. Em meio a esse contexto, o presente estudo avaliou as estratégias de gestão da segurança dos alimentos adotadas após a fusão de duas grandes empresas do ramo de restaurantes industriais no Brasil, cada uma com mais de 30 anos desde a fundação, cuja união deu origem a uma empresa de aproximadamente 39 mil colaboradores e uma receita combinada de R$ 2 bilhões, servindo em média 1,8 milhões de refeições diariamente. Para isso, nesse estudo foram analisados crítica e estatisticamente os indicadores de gestão de segurança dos alimentos (taxa de ocorrências alimentares, auditorias internas e capacitações) dos 1 440 restaurantes distribuídos no Brasil, considerando um total de 4 488 dados ao longo de seis anos (2010 a 2015), contemplando o período anterior e posterior à fusão, e implantação do novo sistema de gestão. A análise qualitativa das práticas de gestão de segurança dos alimentos adotadas foi realizada através da Análise SWOT (strengths, weaknesses, opportunities, threats), que possibilitou identificar a base da escolha da nova estratégia de gestão de segurança dos alimentos adotada após a fusão. A análise estatística dos indicadores possibilitou identificar as oportunidades de melhoria, assim como as estratégias de sucesso na implantação do SGSA. Os resultados demonstraram uma correlação linear entre a conformidade dos itens críticos (IC) e técnica operacional (TO) da auditoria interna, com o menor número de ocorrências alimentares em unidades que apresentaram 100% de conformidade em IC. Ainda, restaurantes com um histórico de auditorias internas apresentaram melhores resultados, principalmente quando foram avaliados a cada quatro meses. Também foi observado que as unidades com líderes treinados apresentaram melhores resultados em auditoria interna para IC proporcionalmente à sua maior frequência de participação. Além disso, essas unidades também reportaram mais suspeitas de ocorrências alimentares do que as unidades cujos líderes não haviam recebido treinamento. Da mesma forma, as unidades com equipes operacionais treinadas no mínimo anualmente apresentaram melhores resultados de auditoria interna do que as não treinadas, sendo identificado que a frequência quadrimestral de treinamentos resultou nos melhores resultados de TO e IC. Esses resultados foram avaliados e discutidos, utilizando outros trabalhos de referência bibliográfica no tema, permitindo assim, a elaboração de uma proposta de modelo de SGSA para Serviços de Alimentação. / Currently, eating out is becoming increasingly usual. In Brazil, in addition to the option of commercial restaurants, schools, universities and even hospitals, it is very common the presence of food services within companies where employees eat meals during their work shift. On the other hand, the incidence of outbreaks of Foodborne Diseases (FD) is still a reality in Brazil and in the world. These facts have intensified the need to implement food safety management systems (FSMS) and their controls in the food services sector. Considering this context, the present study evaluated the food safety management strategies adopted after the merger of two large industrial restaurant companies in Brazil, each with more than 30 years since their foundation, whose union gave rise to a company of approximately 39 thousand employees and a combined revenue of R$ 2 billion, serving on average 1.8 million meals daily. Therefore, in this study, the indicators of food safety management (food event rate, internal audits and training) of the 1 440 restaurants distributed in Brazil were analyzed critically and statistically, considering a total data of 4 488 over six years (2010 to 2015), before and after the merger, and implementation of a new management system. The qualitative analysis of food safety management practices was carried out through the SWOT (strengths, weaknesses, opportunities, threats) analysis, which enabled to identify the basis for choosing the new food safety management strategy adopted after the merger. Statistical analysis of the indicators allowed the identification of opportunities for improvement, as well as successful strategies in the implementation of the FSMS. The results showed a linear correlation between the compliance of critical items (CI) and operational technique (OT) of the internal audit, with the lowest number of food occurrences in units that presented 100% compliance with CI. Moreover, restaurants with a history of internal audits performed better, especially when they were evaluated every four months. It was also observed that the units with trained leaders presented better results in internal audit for CI in proportion to their higher frequency of participation. In addition, these units also reported more suspicion of food occurrences than units whose leaders had not received training. Likewise, the units with operational teams trained at least annually presented better internal audit results than the non-trained ones, and the quarterly frequency of training resulted in the best results of OT and CI. These results were evaluated and discussed, through other academic articles in the theme, allowing the elaboration of a proposal of the FSMS model for Food Services.

L’objectif de ce travail de recherche consiste à déterminer l’impact du comité d’audit sur la performance financière des PME libanaises. Ceci dit que l’objectif consiste aussi à étudier l’influence du système de gouvernance sur l’indépendance du comité d’audit. Les variables mobilisées sont relatives aux caractéristiques du conseil d’administration et du comité d’audit. A cela s’ajoute, trois déterminants qui sont relatifs à l’indépendance du comité d’audit, la structure du conseil d’administration et l’impact du système dual. A titre indicatif la rentabilité des PME est relatée notamment à partir des rapports annuels. L’échantillon comprend 58 PME libanaises et l’étude s’étale sur une période de 4 ans, à savoir entre 2011 et 2014. Les résultats font apparaître que le comité d’audit peine à avoir une indépendance totale. Cela peut être expliqué par l’apposement d’un système dual et aussi par le nombre limité au sein du comité. Dans ce sens, le comité d’audit dans les PME libanaises est réprimé notamment à travers le déploiement de ses responsabilités et de sa contribution au niveau de la revue des états financiers. Ce qui s’avère préjudiciable à une meilleure croissance de la performance financière pour les PME / The aim of this research study is to determine the impact of the audit committee on the financial performance of Lebanese SMEs. This research focuses also on the influence of the governance system on the independence of the audit committee. The variables used are related to the characteristics of the board and of the audit committee. Moreover, three other determinants are referred as the independence of the audit committee, the structure of the board and the impact of the dual system in order to bring some elements of answers to our main interrogation. As an indication, SMEs profitability is reported especially from annual reports. The sample includes 58 Lebanese SMEs and the study covers a period of 4 years, from 2011 till 2014. The results show that the audit committee hardly has a total independence. This can be explained by the appeasement of a dual system and also by the presence of a limited number within the committee. In this sense, the audit committee in Lebanese SMEs is repressed and cannot be clearly active through the deployment of its responsibilities and its contribution in reviewing the financial statements. This appears as detrimental to a better growth for the SMEs sector financial performance

The thesis deals with definition of activities and roles of internal and external audit in context of providing true and fair view of accounting. These issues are solved from the point of view of Czech accounting standards and also in comparison with IFRS. The thesis is divided into two basic parts theoretical and practical. The theoretical part defines basic terms and introduces the procedures of internal and external audit. The thesis also deals with main legislation which adjusts activities of auditors. It also includes specifications of Czech and international legislation which auditors have to follow and definition of true and fair view. The practical part deals with audits of two accounting units in stage of identification of risks. Accounting unit A has implemented internal audit which uses model COSO for identification of risks. Accounting unit A is under an obligation to have their financial statements verified by external auditor. Accounting unit B is also under an obligation to have their financial statements verified by external auditor and the same time they transform their financial statements to IFRS. According to above mentioned procedures it was possible to evaluate the individual roles of internal and external auditors.

In this thesis presents the results obtained in the treatment of the topic The Creation of an Internal Control System in the select company. The Internal Control System is examined from the perspective of the COSO model which evaluates the quality of the internal control at various levels in the company. On the survey of the disertation are valorized risk areas of the company. There are also proposed individuals suggestions for the solutions of the risk areas including the draft internal regulation. The company was also investigated using Altman's Z-Score model that evaluated its financial health.