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Den upplevda nyttan med intern kontroll: En studie av svenska noterade bolag
Umeå University, Faculty of Social Sciences, Umeå School of Business.
Umeå University, Faculty of Social Sciences, Umeå School of Business.
2010 (Swedish)In: Ekonomiska samfundets tidskrift, ISSN 0013-3183, E-ISSN 2323-1378, Vol. 63, no 2, 81-93 p.Article in journal (Refereed) Published
Abstract [sv]

I artikeln presenteras resultatet från en studie av den interna kontrollen i 97 noterade svenska bolag. Studien visar att 2/3 av bolagen ökat sina investeringar på intern kontroll under undersökningsperioden. I frågor om nyttan med intern kontroll höll respondenterna i störst utsträckning med om att sannolikheten för att den finansiella rapporteringen ska innehålla fel har blivit lägre, samt att satsningar på intern kontroll inneburit att revisorerna i större utsträckning kan förlita sig på den interna kontrollen. 68 procent av företagen instämde med påståendet att ytterligare åtgärder kommer att vidtas för att förbättra den interna kontrollen under kommande år.

Abstract [en]

We present results from a survey about the internal control in 97 swedish publicly traded companies. the results show that 2/3 of the companies have increased their investments on internal control during the period studied. In questions about the benefits with internal control, the highest fraction of the respondents agreed with the statement that internal control investments has reduced the likelihood that the financial statements will include errors, and that auditors to a greater extent can trust the internal control. 68 percent of the companies agreed with the statement that they will further improve the internal controls during coming years.

Place, publisher, year, edition, pages
Åbo: Ekonomiska Samfundet i Finland - The Economic Society of Finland , 2010. Vol. 63, no 2, 81-93 p.
Keyword [sv]
intern kontroll, upplevd nytta, noterade bolag, COSO
National Category
Business Administration
Research subject
Business Studies
Identifiers
URN: urn:nbn:se:umu:diva-36169OAI: oai:DiVA.org:umu-36169DiVA: diva2:352505
Available from: 2010-09-21 Created: 2010-09-21 Last updated: 2017-12-12Bibliographically approved

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CiteExportLink to record
Permanent link

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Citation style
  • apa
  • ieee
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  • Other style
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More languages
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