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Intern kontroll: Inom mindre grossistföretag
University of Skövde, School of Technology and Society.
University of Skövde, School of Technology and Society.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Internal control : In small wholesalingbusiness (English)
Abstract [en]

Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.

Therefore the study will be focusing on the smaller wholesaler’s internal control, all the way to the financial statements. Semi-interviews of six firms has been done, and compared against their financial statements. To identify the key elements of the internal control, the Committee of Sponsoring Organizations Framework COSO-model has been used, which consists the following components: control environment, risk assessment, control activities, information and communication and surveillance, monitoring and evaluation.

The result of the empirical data and the analysis show that the internal control is considered important for the wholesalers, but it only occurs in speech. The practical management is not focused on fixing mistakes and it is shown in the financial reports. Further on the reason why small wholesalers do not focus on internal control are revealed. 

Abstract [sv]

Redovisning är ett omtalat ämne som sträcker sig ut till företagets intressenter. För att få en trovärdig finansiell rapport, krävs ett underhåll av företagsaktiviteter och uppföljningar. Grossisterna står för ca 20 % av Sveriges nettoomsättning och ökar i allt stadigare takt. Få studier om grossister har tillägnats och den interna kontrollen har visats vara viktig inför upprättandet av de finansiella rapporterna.

Därmed kommer studien att lägga fokus på mindre grossisters interna kontroll fram till de finansiella rapporterna. Semistrukturerade intervjuer av sex företag har genomförts och intervjusvaren har jämförts gentemot deras årsredovisningar. För att undersökningen ska kunna identifiera de viktigaste delarna av den interna kontrollen har The Committee of Sponsoring Organizations ramverk COSO-modellen använts. Ramverket består av följande delar: kontrollmiljö, riskvärdering, kontrollaktiviteter, information och kommunikation samt övervakning, uppföljning och utvärdering.

Resultatet av empirin och analysen visar att den interna kontrollen anses vara viktigt för grossisterna, men att den mest förekommer i talform. I den praktiska hanteringen läggs ingen fokus på att åtgärda fel och det syns även i de finansiella rapporterna. Vidare visar resultatet på orsaken till varför de mindre grossisterna inte prioriterar den interna kontrollen. 

Place, publisher, year, edition, pages
2013. , 58 p.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:his:diva-8515OAI: oai:DiVA.org:his-8515DiVA: diva2:650386
Subject / course
Business Administration
Educational program
Business Administration and Economics - Study Programme
Presentation
2013-05-28, G109, Högskolevägen, Skövde, 18:12 (Swedish)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2014-01-07 Created: 2013-09-20 Last updated: 2015-10-01Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
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