Syfte: Syftet med denna uppsats är att skapa en förståelse för hur Toyota Material Handling Sweden AB organiserar sitt arbete med internkontroll och styrning, samt vilka grundläggande förutsättningar som finns för att erhålla en god internkontroll.  Avgränsning: Denna studie är avgränsad till Toyota Material Handling Sweden AB och dess ekonomiavdelning. På grund av begreppets omfattning klargörs här att studien enbart kommer fokusera på den interna kontrollen och styrningen, det vill säga den kontroll företaget själva utför.   Metod: Denna studie präglas av en kvalitativ metod, en intern fallstudie för att nå djupare förståelse i studiens undersökta företag.  Teoretisk referensram: Den teoretiska referensramen i denna studie baseras på teorier och tidigare studier kring riskhantering, internkontroll, internkontrollens ramverk samt internrevision.  Empiri: I empirin sammanfattas primärdata bestående av en öppen intervju och två semistrukturerade intervjuer öga mot öga, varav en i kombination med en observation, samt sex intervjuer via mejl.  Slutsats: Toyota Material Handling Sweden AB har en väl utvecklad och ständigt närvarande internkontroll genom värderingar, rutiner och ramverket J-SOX. Företaget lägger stor vikt på att integrera alla individer i verksamheten för att nå målen. För att upprätthålla en god internkontroll utgör individerna en grundläggande förutsättning, tillsammans med utbildning, kompetens och uppföljning. / Purpose: The purpose of this study is to create an understanding of how Toyota Material Handling Sweden AB organizes their work in regards to internal control, as well as investigate what essential conditions that are necessary to receive good internal control.  Delimitation: This study is limited to the finance department of Toyota Material Handling Sweden AB. The scope of this study concerns internal control only, that is, the control that the company performs itself.  Method: This study is characterized by a qualitative method. An internal case study to gain a deeper understanding of the study's investigated company.  Theoretical framework: The theoretical framework in this study is based on theories and previous studies on risk management, internal control, internal control framework and internal auditing.  Empirics: The empirics summarizes primary data consisting of an open interview and two semi-structured interviews eye-to-eye, one of them in combination with an observation, and six interviews via email.  Conclusion: Toyota Material Handling Sweden AB has a well developed and constantly present internal control through values, routines and the J-SOX framework. The company highlights the importance of integrating all individuals into the business to achieve the goals. In order to maintain good internal control, individuals are an essential condition, together with education, competence and follow-up.

The ability to learn from catastrophe and the science of managing such events has plagued man for centuries. From its insurance origins, corporate risk management has developed into a fully fledged management function and is progressing into business areas that were originally considered unrelated. The evolution of risk management towards such a corporate approach recognises that risks are interrelated and that significant benefits may be achieved from evaluating and monitoring them on a company-wide basis. This study aims at providing the reader with information on the major risks facing the private healthcare administration organisation in South Africa as well as the suitable corporate risk management methodology that may be applied in effectively managing these threats and opportunities from an internal audit perspective. Pressing issues facing the private healthcare environment today include: • Dramatic increase in regulatory oversight within the private healthcare industry; • the need for more innovative actuarial and financial models to address countrywide epidemics such as HIV and AIDS; • increased prevalence of capitation contracts to ensure the financial stability of healthcare service providers; • increases in expected fraudulent activity; • increasing the scope of private healthcare to incorporate a larger share of the South African population; and • providing effective healthcare cover to members whilst facing significant medical inflation increases. The development and implementation of a consistent risk management methodology provides stakeholders with greater confidence that pressing issues, such as those listed above, are being optimally managed. This type of improved risk management consists of distinct phases. Key phases of the suggested methodology presented in this work are supported by results from an empirical study representing 27% of the registered medical schemes in South Africa. Based upon assessments of literature, current definitions for risk and corporate risk management are also presented. Also, the study will be approached from the perspective of the internal auditor, with suitable insights and suggestions made from this standpoint. The study concludes with the author’s evaluation of the current state of risk management for private healthcare administration organisations in South Africa and future predictions regarding this management field. / Thesis (DCom(Internal Auditing))--University of Pretoria, 2005. / Auditing / unrestricted

This study adopts the theory of planned behavior to understand and influence auditors’ knowledge-sharing behavior. Ajzen (1991) indicates that persuasive communications, such as belief-targeted messages, can be used as behavioral interventions to alter intentions and behaviors. Thus, this study develops and evaluates the effectiveness of behavioral interventions (belief-targeted messages) in encouraging auditors’ knowledge-sharing behavior. This study uses a 2×2 between-participants design. Arguments targeting behavioral beliefs and arguments targeting normative beliefs are manipulated. Consistent with expectations, the results of this study were that (1) auditors exposed to an intervention share more knowledge, compared to auditors not exposed to any interventions; (2) auditors share the most knowledge when exposed to an intervention that includes arguments targeting both behavioral and normative beliefs; (3) the effects of behavioral interventions on knowledge-sharing intention are mediated by auditors’ attitudes and perceived norms related to knowledge sharing; and (4) the influences of attitude and perceived norms on knowledge-sharing behavior are mediated by the intention to share knowledge. The findings of this study have implications for literature and practice. It extends the theory of planned behavior to the auditing setting and examines auditors’ knowledge-sharing behavior with the firm’s knowledge management systems (KMS). Knowledge sharing with the firm’s KMS could potentially mitigate knowledge loss for public accounting firms. The findings of this study provide guidelines to firms regarding how they can encourage knowledge sharing among auditors.

The purpose of this study is to examine external auditors´ current practices when performing an audit of companies with environmentally hazardous activities, i.e. if the environmental risks are taken into account by the auditor of an audit. To understand what the auditors should review, this study also examines how these companies control their environmental risks. A qualitative method has been conducted based on ten semi-structured interviews, consisting of auditors experienced in auditing industrial companies as well as corporate managers of the largest industrial companies within the Stockholm Stock Exchange. Furthermore, information has also been obtained from annual reports of the companies. This study shows that the auditors` practices, when conducting audits of environmental hazardous companies, do not include a comprehensive investigation of risks arising from environmental hazardous activities. Furthermore, the study shows that big, listed industrial companies have a strong internal control that manages their environmental risks. The companies are aware that they are exposed to risks due to their operations and they are taking adequate actions to control them such as different management systems.

I examine three issues related to internal control reporting by non-accelerated filers. Motivation for the three studies comes from the fact that Section 404 of the Sarbanes-Oxley Act (SOX) continues to be controversial, as evidenced by the permanent exemption from Section 404(b) of SOX granted to non-accelerated filers by the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. The Dodd-Frank Act also requires the SEC to study compliance costs associated with smaller accelerated filers. In the first part of my dissertation, I document that the audit fee premium for non-accelerated filers disclosing a material weakness in internal controls (a) is significantly lower than the corresponding premium for accelerated filers, and (b) declines significantly over time. I also find that in the case of accelerated filers remediating clients pay lower fees compared to clients continuing to report internal control problems; however, such differences are not observed in the case of non-accelerated filers. The second essay focuses on audit report lag. The results indicate that presence of material weaknesses are associated with increased audit report lags, for both accelerated and non-accelerated filers. The results also indicate that the decline in report lag following remediation of problems is greater for accelerated filers than for non-accelerated filers. The third essay examines early warnings (pursuant to Section 302 disclosures) for firms that subsequently disclosed internal control problems in their 404 reports. The analyses indicate that non-accelerated firms with shorter CFO tenure, presence of accounting experts on the audit committee, and more frequent audit committee meetings are more likely to provide prior Section 302 warnings. Overall the results suggest that there are differences in internal control reporting between the accelerated and non-accelerated filers. The results provide empirical grounding for the ongoing debate about internal control reporting by non-accelerated filers.

This dissertation explains principle of external and internal audit, their relation and differences between them. It focuses on specifics of internal audit in banking. Working of internal audit department is described in the end of the dissertation on the example of factual financial institution.

The thesis is focused on external and internal audit. It describes the principles, the common features and major differences. It also demonstrates their implementation in practice.

The thesis aims to raise the knowledge about operation of Sarbanes-Oxley Act and its effective application. The thesis describes historical background and arguments for its creation. It presents each section of the law with a focus on the internal control section. The thesis characterizes recommended methodes of successful application of the SOX Act. The main factors of effective control environment are discussed on the example of the COSO control framemork along with a description of the testing. Then, the thesis examines the impact of the law on external audit. Next chapter clarifies progression of the law followed with an analysis of the impact on the economy and companies. High-quality internal control system has positively influenced accuracy and reliability of the financial statements and has also improved investor´s confidence and reduced likelihood of a fraud. For effective application of the SOX Act it is crucial to understand internal processes and clearly determine the internal control objectives.

Dissertation focuse on the internal control system in the enterprises, aims to map the control system by focusing on the purchasing department. I focused on the purchasing process, because with an increasing trends of outsourcing services and the increasing interconnectedness of enterprises increases the risk of fraud currently in the purchasing process. To the research was selected the sample of companies from the banking and non-banking environment, to which were sent a questionnaire focusing on the functionality of the Internal control system in the organization. Banking institutions were chosen mainly because of the strict supervision of the Czech National Bank and the obligations of regular reportin activities are outsourced to supervisory authority, ie the Czech National Bank. Internal control system concept is difficult to define clearly. The main reason is that, in the literature often do not coincide defining the definition of internal control system, and no clear definition of tools, processes and procedures. In Czech Republic is the definition of Internal control system also mentioned in the legislation, and it needs to be understood in very general terms. Schiffer (2009) describes in general terms the Internal control system as a set of operational, financial, personnel, accounting and other controls that are created by management to correct efficient management, compliance with internal rules, asset protection and the most accurate and precise accounting practices in society. Dvoracek (2003) writes that the Internal control system is to be viewed as the sum of interrelated tools, policies, procedures and control mechanisms. In the Czech Republic, for example, contains a definition of the Internal control system Act no. 320/2001 Coll., On financial control in public administration and amending certain laws (Financial Control Act), as amended. Internal control system to be defined as a properly configured system, it must be a grouping of related components and parts, which are gathered into a meaningful whole. Among the elements and parts must be some connection, which is precisely defined.

The master thesis is focused on issues related to internal audit in banking companies. The first part of thesis is focused on history, development, regulation and current form of internal audit in banks. Next you can read about theoretical approaches of audit work. Audit process in practice you can see in the second part of thesis. There is an example of audit of credit card, specifically process of making loan contract, in banking company Banka, a.s. All data are illustrative.