Den kommunala revisionens värde

: En studie av en svensk kommun

Abstract

Internal auditing occurs in both the public and private sectors. The internal audit strives to create value for the organization and improve the organization's operations. The internal audit within municipalities has a similar function as the internal audit in the private sector. The purpose of the study has been to find out how the internal audit within municipalities creates value. The study has used a qualitative method where the empirical material is based on five semi-structured interviews. The interview questions have been based on the essay's literature review and frame of reference. The empirical material has been analyzed using the managerial theory of value creation and previous research. Results in the study show that the internal audit within municipalities creates value in several different ways, primarily with the help of the audit reports. The internal audit within municipalities also creates value for various stakeholders such as residents, committees, and the municipal council.

Date of Award	2022-Jun
Original language	Swedish
Supervisor	Heléne Tjärnemo (Supervisor), Gert Paulsson (Assessor) & Gert Paulsson (Examiner)