The final thesis topic focuses on the issue of internal audits and their contribution to enhancing quality of the provided care. The aim of the final thesis was to find out how the nurses working shifts and head nurses assess internal audits. Next, the aim was to research nurses? opinions on further enhancing quality of the provided care. Another goal of the thesis was to explore internal auditors? professional qualifications and find out their opinion on the issue of internal audits. In the empirical part of the diploma thesis, I have chosen a quantitative and a qualitative research method. The quantitative research was carried out in the form of an anonymous questionnaire for non-medical workers. In the qualitative research I have applied in-depth interviews, carried out with three quality managers and three internal auditors. Furthermore, three internal audits of nursing units and three internal audits of medical documentation have been carried out. The results of the thesis may be practically used as a source of information about quality, continual enhancement of the quality of the provided care and ensuring quality by the means of internal audits.

This diploma paper is focused on the problems of internal audits. The goal of the paper is to inform readers on the profession of the internal auditor. The paper is divided into two parts. In the first part background information is provided on the origin and development of the auditor profession, kinds of audit, and the relationship between external and internal audits. Next in this part is an overview of the internal audit; namely its development, requirements on the person of the internal auditor, law concerning internal audits in the Czech Republic and the procedures of internal auditing starting with risk analysis, planning and realization of the internal audit and concluding with the reporting of results and assessment of the internal audit. In the second part a case study is provided of an internal audit at the Ministry of Education. In this part I describe the history of the department, and an internal audit of the department - its position and individual results accomplished by the internal audit.

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)

This final thesis is focusing on internal audit. The objective of the thesis is to show the process of internal audit in practice and to assess whether the internal audit is effective and serves its purpose. I am describing the process of internal audit on a company providing services. Particular steps of this internal audit are being described in this thesis while the final report of the internal auditor is included. The report describes failures which occurred and the procedure of their resolution. I came to the conclusion that internal audit helps the organization to reduce the failures and mistakes risen up by ignorance, lack of attention or lack of knowledge. Following the results of the thesis I would recommend the companies not doing any internal audit to do so. Performing of the internal audit on the regular basis will allow achieving higher control over the activities and processes. Internal audit helps to gain and renew the quality certifications which are helping to become more competitive at the market.

本研究旨在探討導入國際財務報導準則對內部控制的影響，主要以台灣2013年全面採用國際財務報導準則之企業為研究對象，瞭解在導入前後，內部控制目標與組成要素是否因問卷別、資本市場別與產業別而有所差異。本研究深入分析前項差異，藉以瞭解我國導入國際財務報導準則對內部控制的影響。本研究發現： 1. 導入IFRSs對業務流程及內部控制之影響程度，在內控目標與要素均有顯著差異，「導入後」之影響程度均顯著高於「導入前」。 2. 「IFRSs專案小組負責人」與「內部稽核單位」之看法，在內控目標與要素間並沒有顯著差異。 3. 內控三大目標與五大組成要素之影響程度，在不同資本市場別與產業別之顯著差異程度不盡相同。整體而言不論在導入前後，上市與上櫃公司在不同產業間存在較顯著之差異，金融業之影響程度顯著高於電子業與其他。 / The purpose of this research is to investigate the effect of adopting International Financial Reporting Standards on internal controls. The main subjects of this research are the companies which will adopt IFRSs in 2013 in Taiwan. This research wants to know whether the effects of IFRSs on objectives and elements of internal control show significant differences under different subjects, capital markets and industries. This research analyzes the above effects to understand the effect of adopting IFRSs on internal controls. The main results of this study are as follows. 1. The effects of IFRSs on business processes, on the aspect of objectives, and elements of internal control show significant differences with the adoption of IFRSs. The impacts of three objectives and five elements of internal control after adoption are significantly higher than before adoption. 2. The results of the investigation on chief executives of adopting IFRSs and internal auditors do not show significant differences neither on the aspect of objectives nor on elements of internal control. 3. The impacts of IFRSs on three objectives and five elements of internal control are different under different capital markets and different industries with the adoption of IFRSs. Overall, listed and over-the-counter companies show significant differences under different industries before and after adopting IFRSs. The effect of adopting IFRSs on internal controls under financial industry is significantly higher than under electronic industry and other industry.

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)

First part of this thesis content basic information about an audit, its history and present, relation between internal and external audit, an internal audit and its function, an Internal Auditor. Separate part is applied to risk management. Second part of this thesis characterize a company, the securities trader, present specifics of an internal audit and risk management in this company and briefly clarify a conception of a capital adequacy. Further describe execution of an internal audit and risk management, judge their benefits for the company and content suggestions for more efficient execution and usage of an internal audit and risk management.

No description available.

本研究主要係探討企業內部稽核人員在平時的工作任務中，致令其產生離職傾向與本身工作壓力、工作滿足及工作績效之間的關聯性為何。 為達到研究之目的與獲得實證結果，本研究方法採取問卷調查方式，對台灣地區各企業設置有內部稽核單位之內部稽核人員為對象，計發出電子郵件500份，同時，透過稽核界朋友協助發放問卷100份，經統計回收有效問卷計188份，回收率為31.3%。經以SPSS統計軟體對所收集之問卷進行分析，並將所得結果與研究假設對照，提出本研究之結論與建議。茲將研究結論摘述如下： 一、離職傾向與各變項之關係 1.與整體工作壓力均呈顯著正相關。 2.除「升遷」滿足無顯著相關外，與整體工作滿足各構面呈顯著負相關。 3.除「個人績效」構面無顯著相關外，與「主管考評」、「公司考評」及「績效回饋」呈顯著負相關。 二、工作壓力、工作滿足、工作績效之關係 1.除「焦慮」外，「疲勞」、「憂鬱」、「低自尊」與工作滿足之「工作本身」、「升遷」、「薪資福利」、「與上司關係」、「與同事關係」及「在職進修」等構面均呈顯著負相關。 2.內部稽核人員在工作壓力所造成之「疲勞」、「憂鬱」、「低自尊」及整體工作壓力與工作績效之「主管考評」、「公司考評」、「績效回饋」等構面呈顯著負相關。 3.內部稽核人員工作滿足之「工作本身」、「升遷」、「薪資福利」、「與上司關係」、「與同事關係」及「受重視程度」與整體工作績效各構面均呈顯著正相關。 三、個人屬性與各變項之差異關係 內部稽核人員個人屬性與工作壓力、工作滿足、工作績效各構面及離職傾向有不同程度之顯著差異。 四、企業環境因素與各變項之差異關係 內部稽核人員之企業環境因素與工作壓力、工作滿足、工作績效各構面及離職傾向有不同程度之顯著差異。 五、離職傾向預測力分析 以工作壓力、工作滿足及工作績效等變項之各構面進行多元逐步迴歸分析結果，以整體工作壓力之預測力最佳。 本研究依據實證分析結果，於本文最後章節提出研究發現、結論及建議，期提供給企業管理階層及內部稽核人員參考。 關鍵字:內部稽核人員、工作滿足、工作壓力、工作績效、離職傾向 / The main purpose of this thesis is to study the relationships among turnover intention, job stress, job satisfaction and job performance in daily work of internal auditors working in enterprise. In order to achieve the research purpose and have the experimental result, I designed questionnaire and sent them by e-mail to 500 internal auditors working for the companies that hire auditors. Besides, I also sent 100 questionnaires to the auditors via my auditor friends. I received 188 valid responding samples in total and analyzed the data by using SPSS.The research result can be concluded as follows: 1.Turnover intention with other variable’s relationship. (1)All job stress dimensions had significant positive correlation with turnover intention. (2)Except promotion satisfaction had no significant correlation, the other dimensions had significant negative correlation with turnover intention. (3)Except personal performance had no significant correlation,the other dimensions had significant negative correlation with turnover intention. 2.Job stress, job satisfaction and job performance of relationship. (1)Except anxiety stress had no significant correlation, the other dimensions had significant negative correlation with job satisfaction. (2)Except anxiety stress had no significant correlation, the other dimensions had significant negative correlation with job performance. (3)Except dependence and certificate satisfaction had no significant correlation, the other dimensions had significant positive correlation with job performance. 3.Analyzing the meaning variance between individual dimensions and job stress, job satisfaction and job performance. We had found individual dimensions had significant variance with job stress, job satisfaction job performance and turnover intention. 4.Analyzing the meaning variance among enterprise environment factors, job stress, job satisfaction and job performance. We had found enterprise environment factors had significant variance with job stress, job satisfaction job performance, and turnover intention. 5.The best interpretative variable for turnover intention is whole job stress. At last, we hope our conclusions and recommendations in the last charter can do some help to business management authorities and internal auditors. Keyword：internal auditor, turnover intention, job stress, job satisfaction, job performance.

In the recent years auditing scandals all around the world, deficient internal control has attracted a lot of attention. This has contributed to further requirements on insight and internal control. Those scandals have seriously damaged the auditor’s profession and contributed to a reduced trust among the public. Therefore an extensive work to recover and stringed the trust was started all around the world. In the USA, the Sarbanes- Oxley Act was introduced in year 2002. In Sweden, the Code group has carried out a similar work and introduced the Swedish Code of Corporate Governance in July 2005. The purpose of the introduction of the Code of Corporate Governance is that it should con-tribute to an improved governance of the Swedish listed companies, but also serve as a role model to other types of companies that are of public interest. This increases the demands on the company’s internal control whose purpose is to secure the company’s assets and protect the owner’s investments. The general information that the board and the CO submit in the annual report can in some cases, when the review demand large industry and market knowledge, be difficult for an external auditor to evaluate. Internal auditors usually possess large industry knowledge and therefore the collaboration with the external auditor becomes even more important. Internal and external audit are two professions with different roles, responsibilities and functions. However, both profes-sions are important for a company and those that have an interest in it. The purpose of this thesis is to examine both from the external and internal auditor’s perspective if the collaboration between them has been influenced by the introduction of the Swedish Code of Corporate Governance. This study has been carried out with a qualitative research method and data has been collected through personal interviews with three external and three internal auditors within the Stockholm area. This study has shown that the code have not yet had that much impact, but it has increased the external auditor’s work load in form of advice on how to implement the code. The code is expected to increase the collaboration between the external and inter-nal auditor within the internal control. Since the external auditor will become more de-pendant on the work of the internal auditor, more planning will be necessary. The in-vestigation further showed that if an increased regulation is to lead to a better aditing is dependent on the board, how they choose to structure and implement the new regula-tions within the company. / Senaste årens redovisningsskandaler runt om i världen där bristande internkontroll uppmärksammats, har bidragit till att ytterligare krav på insyn och internkontroll har tillkommit. Dessa skandaler har allvarligt skadat revisoryrket och lett till minskat förtroende hos allmänheten. Därför har omfattande arbete för att återfå och stärka förtroendet hos allmänheten inletts runt om i världen. I USA infördes Sarbanes- Oxley Act år 2002. I Sverige har ett motsvarande arbete bedrivits av Kodgruppen som introducerade Svensk kod för bolagsstyrning i juli 2005. Syftet med införandet av bolagskoden är att den skall bidra till förbättrad styrning av svenska börsnoterade bolag men även tjäna som förebild för andra typer av bolag med spritt ägar- eller allmän intresse. Detta ställer högre krav på bolagets interna kontroller vars syfte är att säkerställa bolagets tillgångar och skydda ägarnas investeringar. Den allmänna information som styrelsen och VD:n lämnar i årsredovisningen kan i fall, då granskningen kräver stor branschkunskap och marknadskännedom, vara besvärlig för externrevisorn att bedöma. Internrevisorer besitter vanligtvis stor branschkunskap och därför blir samarbetet med externrevisorn ännu viktigare. Intern och externrevision är två professioner med skilda roller, ansvar och funktioner, dock är båda lika betydelsefulla för ett bolag och dess intressenter. Syftet med uppsatsen är att undersöka ur både intern och externrevisorns perspektiv om samarbetet mellan dem har påverkats av införandet av bolagskoden. Undersökningen har genomförts med hjälp av en kvalitativ undersökningsmetod och data har insamlats genom personliga intervjuer med tre intern och tre extern revisorer i Stockholmsområdet. Undersökningen har visat att koden inte har haft så stort genomslag än, men att den har ökat externrevisorns arbetsbörda i form av rådgivning, vad gäller implementeringen av koden. Den förväntas öka samarbetet mellan intern och externrevisorn vad gäller de interna kontrollerna. En ökad samplanering av deras insatser kommer att bli nödvändig, då externrevisorn kommer att bli mer beroende av internrevisorns arbete. Undersökningen visade också att om ökad reglering leder till bättre revisionsarbete beror mycket på styrelsen, hur den väljer att strukturera upp och implementera de nya reglerna inom företaget.