Kontrollerad verksamhet? Vilka faktorer påverkar utformningen av intern kontroll i kommunal verksamhet?

  • Marie Adamsson
  • Elna Andersson

    Examensarbete: Kandidatexamen


    The purpose of this essay is to examine which factors that influence the design of internal control in municipal context and how well it works. We choose seven municipals, where we interviewed the administrative managers, the chairmen of the committees and two persons of the staff in each activity unit. The interviews were performed by telephone, due to the keeping of the essay’s timeframe.

    The theory in our essay comprises eight hypotheses. These hypotheses were operationalised into different variables aiming to make statistical tests possible.

    Through this survey we have explored whether the size of the activity units affect how extensive the internal control tends to be. Another factor that can affect the extent of the internal control of municipals is what kind of damage that exists in the unit. Yet, it doesn’t seem to be a correlation between the cost of the internal control and how well it seems to work.

    The dissertation is written in Swedish.


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