Kommunal revision
: Den outforskade relationen mellan förtroendevalda och externa revisorer

Translated title of the thesis: The municipal audit system: The unexplored relationship between political appointed and external auditors
  • Ebba Engdahl
  • Jacqueline van der Bilt

    Student thesis: Bachelor


    The municipal audit system in Sweden consists of political appointed and external auditors that together audit the municipality's accounts and management. The municipal council elects politically appointed auditors, which are assisted by external auditors in order to fulfill their assignment according to the Swedish municipal law. The majority of the municipalities acquire external auditors from PwC, KPMG or EY. The relationship between the political and the external auditors is unexplored and the purpose of this thesis is to investigate the relationship between the political and the external auditors, and examine how the cooperation works and to whom the audit system creates value for. 

    Three political auditors and four external auditors from three municipalities were interviewed. Based on the empirical material, three aspects of the relationship have been identified: the origin of the relation, the relationship's configuration and the relationship's final output. The relationship begins when the municipality selects an external audit firm. The relationship's configuration is influenced by five elements: reliance, competence, independence, earlier work performance and trust. The political auditors experience a high level of confidence in the work made by the external auditors, as the external auditors construct the audit reports on behalf of the political auditors. Competence, independence and earlier work performance have an impact on the extent of reliance and trust is of great importance for an effective collaboration. The output of the relationship is an audit report that is intended to be of value for both the council and the public. 

    Date of Award2018-Jul-10
    Original languageSwedish
    SupervisorDaniela Argento (Supervisor) & Marina Jogmark (Examiner)

    Educational program

    • Degree of Bachelor of Science in Business and Economics

    University credits

    • 15 HE credits

    Swedish Standard Keywords

    • Business Administration (50202)


    • municipal audit
    • political auditor
    • external auditor
    • reliance
    • competence
    • independence
    • earlier work performance
    • cooperation

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