Företagsledningens påverkan på internrevisorns oberoende och objektivitet

Translated title of the thesis: The management's impact on internal auditor's independence and objectivity
  • Anna Królik
  • Haitham Mdaghmesh

Student thesis: Bachelor

Abstract

In Sweden, there is no requirement for the company in the private sector to have an internal audit function. Many companies still choose to have an internal audit function for what it adds to the company. When it comes to internal auditing, discussions about independence and objectivity are crucial and it was considered that company management can have an impact on the internal auditor's independence and objectivity. Therefore, it became interesting to investigate how company management affects the internal auditor's independence and objectivity, which was the purpose of the study. To fulfill the purpose of the study, the qualitative study was conducted with the help of five semi-structured interviews. The study is based on agent theory, like other previously conducted studies in the problem area. The results of this study state that the internal audit department cannot be completely independent and objective in its work due to the authority of the company management and the high exercise of powers. During the study, it has also been noted that internal auditors are unaware of the extent to which management has an impact on their independence and objectivity. As a result, the study has also contributed with a new perspective on management's unconscious and conscious impact on the internal auditor's independence and objectivity, which opens the possibility of more questions about management's impact on internal auditors.

Date of Award2021-Nov-02
Original languageSwedish
SupervisorTitti Eliasson (Supervisor), Torsten Andersson (Examiner) & Heléne Tjärnemo (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Företagsekonomi

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)

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