Dagens ERP-system ger företagen möjligheten att effektivisera och kostnadsreducera sina processer genom en mängd olika funktioner. Företag sätter idag stor tillit till sina ERP-system. Transaktionerna inom och mellan de olika systemen består av en mängd data som kräver övervakning och kontroll för att reducera riskerna med felaktigheter i den finansiella rapporteringen. En typ av verktyg för detta är automatiserade kontroller, vilka kan vara antingen av förebyggande eller upptäckande karaktär. Syftet med den här studien var att beskriva och analysera hur tre stora, svenska tillverkningsföretag använder sig av automatiska kontroller i sina ERP-system samt att jämföra hur deras syn liknar eller skiljer sig från revisionsbyråerna som dagligen arbetar med att utvärdera tillförlitligheten i den finansiella informationen. För att få en djupare förståelse för ämnet valde vi att göra en kvalitativ studie med en induktiv ansats. I den teoretiska referensramen utvecklar vi de tre huvudbegreppen ERP, automatiska kontroller och riskhantering. Vi har intervjuat tre tillverkande företag samt tre revisionsbyråer vilket gav oss två olika perspektiv på användandet av de automatiska kontrollerna. Samtliga intervjuer spelades in och genomfördes som besöksintervjuer på respondenternas arbetsplats. Resultatet av studien visar att samtliga företag på olika nivåer använder sig av automatiska kontroller. Två av företagen har ett mer avancerat användande medan det tredje ännu befinner sig på en låg nivå. Revisionsbyråerna har ett liknande förhållningssätt som presenteras i den teoretiska referensramen och representerar utopin. / Today's ERP systems provide companies the opportunity to streamline and reduce the cost of their operations through a variety of functions. Companies today put great faith in their ERP systems. The transactions within and between the different systems consist of a collection of data that require monitoring and control to reduce risks of errors in financial reporting. One type of tool is automated controls that can be either preventive or detective. The purpose of this study was to describe and analyze how three large Swedish manufacturing companies make use of automatic controls in their ERP systems and to compare how their views are similar to or different from the accounting firms who work daily to evaluate the reliability of financial information. To get a deeper understanding of the subject, we used a qualitative study with an inductive approach. In the theoretical framework we developed our three main concepts; ERP, automatic controls and risk management. We have interviewed three manufacturing companies and three accounting firms, which gave us two different perspectives on the use of automated controls. All interviews were recorded and were conducted as personal interviews at each respondents' workplace. The results of this study show that all the companies at various levels make use of automatic controls. Two of the companies have a more advanced set of controls while the third is still at a low level. The audit firms have a similar approach as presented in the theoretical framework and represent the utopia that modern business endeavor’s to achieve.

金融秩序之維持基於金融機構的穩健運作，金融機構穩健運作之關鍵來自內部控制制度的落實，而此一制度係建構在公司治理—強化經營者責任上。2013年底，我國公司治理機制一項重大變革為審計委員會之設置要求。因此本研究即探討審計委員會與內部控制缺失之關聯性。以2013年至2015年上市櫃金融控股公司（包含其銀行和保險子公司）以及上市櫃和興櫃的銀行及保險公司為研究對象。 本研究發現：審計委員會與內部控制缺失具統計上的顯著關聯性。審計委員會的設立與內部控制缺失呈顯著負相關；監督者（獨立董監事及審計委員會成員）會計或財務專業的比例，並未與內部控制缺失成顯著負相關，拆出分獨立董監事和審計委員會兩項不同監督機制，其成員會計或財務專業的比例與內部控制缺失也並未呈現顯著的負相關；金融控股母公司的獨立董事同時兼任子公司獨立董事，則與較多的裁罰件數成顯著正相關。另外研究也發現，部分會計師事務所與金融業者內部控制缺失呈顯著的負相關。 綜上結果隱含以下推論：審計委員會監督功能發揮，將幫助金融業者減少內部控制缺失的發生，不過獨立董事在同一金控體系兼任多家公司獨立董事的情形，並未有較佳的監督效果出現。由於我國金融業者發生的內部控制缺失類型多樣，因此在審計委員的安排上，除了會計或財務專業的審計委員，也可廣納其他專業的專家學者擔任，另外會計師事務所也可扮演完善內部控制制度的一個輔助角色。 / To find out the effect of the audit committee on internal control, this study examines the association between audit committees and internal control deficiencies.The samples are listed financial holding companies including their bank and insurance subsidiaries, bank, and insurance companies in TWSE and OTC in Taiwan over the period from 2013 to 2015. I find that the audit committees are negatively associated with the internal control deficiencies. However, there is no association between the audit committees of accounting or financial expertise and internal control deficiencies. Besides, I find that the circumstances that the independent directors of the financial holding parent companies also serve as an independent directors of the subsidiaries are positively associated with more incidences of penalty cases. Taken together, the empirical result indicates the association between the audit committees and internal control deficiencies in Taiwan financial industry.

Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.

This thesis analyses police officers' work with internal control of foreigners through a discussion of, among other things, the nation-state, rule of law ideals as well as the police profession and the conditions surrounding that profession. Internal control of foreigners, practised by police officers has two main aims: to control migration and to fight crime amongst people unauthorised to reside in the country. There has been a demand for increased efficiency in the internal control of foreigners, since Sweden joined the Schengen agreement. Police officers are now expected to be observant in all their work carried out, of the possibility that people they encounter are in the country without permission. The authors have accompanied police officers in Malmö and Stockholm in their work. They have also studied cases in the legal system and of the special board that handles cases of offences made by police officers. The authors discuss the importance of different factors to the police work on internal control of foreigners. Certain factors are more important than others and there is an interplay and reinforcement of some of these: the political and historical context, the discretion of the police, grey areas in the rules, the work tools of the police as well as inspection possibilities. A state of tension can be identified between the ideals of the nation-state and rule of law ideals. Several factors interplay to create a potential for and an apparent risk of ethnic discrimination in the police work on the internal control of foreigners. This study shows that the prerequisites necessary to perform the control efficiently, unerringly and with proper discretion are lacking. Police officers are put to the almost impossible task of determining who is in the country without permission.

This diploma thesis is focused on basic parts of internal control systems in modern companies and its interaction among them. It expains main control mechanisms, approach to risk management and impact of Sarbanes-Oxley Act on internal controls. Application part describes actualisation, testing and validation of internal controls in Sarbanes-Oxley 404 Annex 4 form.

This thesis is focused on internal control system. The aim of this thesis is to analyse the development and elements of internal control system, and then demonstrate the possible form of the internal control system in practice. The thesis is divided into two parts -- theoretical and practical. The beginning of the theoretical part is devoted to characteristics of internal controls and their relation to internal control, attention is also paid to economic crimes which the internal control system helps prevent. Next part deals with the development of approach to the internal control system. The main part of the theoretical part is devoted to the elements of internal control system -- control environment, information system, control procedures, risk and internal audit. The theoretical part is completed with the internal guidelines, which is the written expression of the internal control system. The last part is devoted to the evaluation of the internal control system by the external auditor. The practical part demonstrates internal control system in anonymous production company, in detail analysis its interesting parts.

The thesis is focused on the internal control system and its application in the contributory organization (a school facility). Currently, these organizations suppressed internal control system to the background despite the legal obligation of its introduction. The thesis is divided in a theoretical part, which is focused on the theory of the internal control system, and the reasons, why it is important to monitor the internal control system in educational institutions. In the practical part of the thesis the internal control system of the model contributory organization (school facility) will be evaluated and adjustments of the current state will be suggested. The main purpose of the thesis is to prove that the contributory organizations are not able to guarantee either the accuracy of internal control or its observance. The second purpose of the thesis is to prove that even controlling institutions do not follow or check internal control system as a complex problem.

Syfte     Syftet med studien är att beskriva och skapa förståelse kring intern kontroll i praktiken genom att studera ett företags interna kontroll utifrån Internal Control – Integrated Framework.  Metod    En kvalitativ fallstudie med semistrukturerade intervjuer som huvudsaklig datainsamlingsmetod som kompletterats med interna dokument. Totalt genomfördes fyra intervjuer som hade teman utifrån ramverkets fem komponenter och måluppfyllelse.  Teori    Teoriavsnittet utgörs av ramverkets fem komponenter och måluppfyllelse samt teori kring intern kontroll och informationsasymmetri.  Empiri    Studiens empiriavsnitt består av insamlade data om intern kontroll i praktiken utifrån fyra semistrukturerade intervjuer som kompletterats med interna dokument.   Diskussion   Diskussionsavsnittet präglas av författarnas tankar kring intern kontroll i praktiken som knyter tillbaka till studiens syfte och frågeställningar. Sedan presenteras även förslag till framtida studier. / Purpose    The purpose of the study is to describe and create understanding about internal control in practice by studying a company's internal control based on the Internal Control - Integrated Framework.     Methodology    A case study based on a qualitative approach with semi-strucured interviews as the main data collection method supplemented with internal documents. In total, four interviews were conducted that had themes based on the framework’s five components and goal fulfillment.  Theoretical Perspectives    The theory section consist of the framework’s five components and goal fulfillment. The study is also based on theory of internal control and information asymmetry.  Empirical Foundation    The study’s empirical section consists of collected data on internal control in practice, based on four semi-structured interviews which were supplemented with internal documents.  Discussion  The discussion section is characterized by the autors’ thoughts on  internal control in practice that link back to the study’s purpose and issues. Than proposals for future studies are also presented.

Para optimizar la comprensión de las causas que origina la falta de control en las organizaciones y qué medidas adoptan las empresas, se realiza el análisis de las posturas de los autores de 36 artículos científicos en temas relacionados con el control y la buena gobernanza. De esta forma, se identificaron cuatro subtemas detallados a continuación: entorno de control, control interno, gobierno corporativo y responsabilidad social. Del análisis se determinó que el compromiso de la alta dirección es clave para sentar las bases de los subtemas arriba mencionado. Asimismo, se evidencia que, a través del reforzamiento del cumplimiento del marco normativo y aseguramiento de estructuras sólidas de comunicación, se logra involucrar a todos los niveles de la organización con la gestión de riesgos y el control interno. Además, la alta dirección tendrá la responsabilidad de afianzar y fortalecer una cultura ética dentro de la empresa y en su entorno, así como designar los recursos necesarios para identificar las áreas de riesgo. Un comportamiento y desempeño ético permite agregar valor y atraer la inversión, lo que hace atractiva y sostenible a una organización. / To maximize understanding of the causes leading to a lack of supervision among organizations and the steps that are taken by companies, an analysis was performed regarding the positions taken by the authors of 36 scientific articles on topics related to supervision and good governance. This analysis identified four subtopics: supervision environment, internal control, corporate governance, and social responsibility. It was determined that senior management’s commitment is critical in laying the foundations for the aforementioned subtopics. It was also evidenced that, by strengthening compliance with the legal framework and assuring solid communication structures, it is possible to involve all levels of the organization in risk management and internal control. The senior management is also responsible for consolidating and strengthening an ethical culture within the company and its surrounding environment, as well as designing the necessary resources to identify risk areas. Ethical behavior and management help add value and attract investment, thus making an organization more appealing and sustainable. / Trabajo de Suficiencia Profesional

The diploma thesis deals with the issue of audit of financial statements from the perspective of the auditor and documentation of his procedures. The first part defines the basic concepts in this area and further describes the audit procedures and proposes an effective system of audit procedures applied to selected companies.