Vilka faktorer kan påverka den förtroendevalda revisorns oberoende?
: En kvantitativ undersökning av kommunal revision

Translated title of the thesis: Which factors might affect the elected auditor’s independence?: A quantitative research of internal auditing in municipalities
  • Philip Andersson
  • Johan Schön

Student thesis: Bachelor

Abstract

Independence is one of the key foundations for the elected auditor. For the audit to reach the standard of quality that is sought after the elected auditor must have a large degree of independence. Previous research has mainly focused on the independence of the internal auditor in the corporate world. This study contributes with a perspective on how the elected auditor in the public sector in Sweden views their independence. The purpose of this study was to research which factors might affect the elected auditor’s independence. The study used a quantitative method in the form of surveys. The survey was answered by 365 elected auditors. The study is based on three theories: agency theory, stakeholder theory, and legitimacy theory. The methods of analysis that the study used were one-way ANOVA and T-test to compare the mean value of the different variables. The result of this study indicates that the researched factors do not affect the elected auditor’s independence. There was not a difference in how the elected auditors answered the survey, apart from in one case when experience played a part. Finally, the study could conclude that the current legislation for internal auditing in municipalities is effective.
Date of Award2022-Jun
Original languageSwedish
SupervisorTitti Eliasson (Supervisor), Gert Paulsson (Assessor) & Heléne Tjärnemo (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Accounting and auditing

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Business Administration (50202)

Keywords

  • Public sector
  • independence
  • competence
  • internal revision in municipalities
  • auditing quality

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