Extern- och internrevisionens samverkan

: En studie om samverkan, relation och tillit mellan extern- och internrevision

Abstract

Constant changes in organizations have in combination with higher requirements from stakeholders put corporate governance and auditing on the map. Prior studies have shown that the audit and its cooperation is of great importance to achieve a greater result of the audit service. Based on prior research, newer studies regarding the understanding of each part in the cooperation of the audit is lacking.
This study aims to examine the relations between external- and internal auditors. The purpose of the study is to create an understanding of cooperation, relationship and trust between external- and internal audit. To address the study’s purpose, interviews were conducted with people within the external- and internal auditing sectors. Empirical data were collected from seven respondents in total, which were then analysed based on theory and a developed model.
The results show that cooperation, relationship and trust influence each other and the overall approach between external- and internal audit with communication, knowledge and quality identified as critical factors. The study concludes that knowledge is required for a relationship, quality for trust and communication for cooperation, where all are necessary to achieve an optimal relation between the auditing parties.
Through further development of the created model, the relation between external- and internal audit is visualized and contributes to the theoretical understanding. This study also provides auditors with insights into what practical application in the field should look like. Additionally, the study has contributed to the understanding of cooperation and what it can contribute to other situations as well.

Date of Award	2024-Jun
Original language	Swedish
Supervisor	Gert Paulsson (Supervisor) & Özgün Imre (Assessor)