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- Arwinge, Olof, 1971-, et al.
(författare)
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Intern styrning och kontroll med särskilt fokus på försäkringssektorn
- 2015. - 1
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Ingår i: Trovärdighet och förtroende i ekonomiska relationer. - Lund : Studentlitteratur AB. - 9789144106144 ; , s. 95-124
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- De fem servicebranscherna bank, försäkring, pension, fastighet och revision har viktiga samhällsfunktioner och därmed behov av att skapa trovärdiga och förtroendefulla ekonomiska relationer. Detta förutsätter informationsutbyte, styrning, kontroll och samverkan. Formerna för detta, liksom för arbetssätt och beslutsfattande, har förändrats, och i Trovärdighet och förtroende i ekonomiska relationer visas hur detta har skapat både problem och möjligheter.I boken diskuteras de fem servicebranschernas verksamhet såväl teoretiskt som praktiskt. Vi får ta del av både den historiska framväxten och de utmaningar branscherna står inför idag. Det ges också exempel på hur ökad reglering, teknikutveckling och globalisering kommit att påverka utvecklingen, på gott och ont. I ett summerande kapitel diskuterar representanter från branscherna de resultat som presenterats i bokens övriga delar.Boken vänder sig i första hand till universitets- och högskolestudenter i företagsekonomi och service management, men även till forskare samt yrkesverksamma inom de fem branscherna.
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| 2. |
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| 3. |
- Arwinge, Olof, 1971-
(författare)
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Internal Control : A Study of the Concept and Themes of Internal Control
- 2010
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis studies the accounting and auditing approach to control where the concept of internal control has developed along with the theory and practice of accounting and auditing and its stated objectives. In this context, internal control has traditionally been regarded as a means of ensuring financial reporting quality as well as a way of preventing and detecting fraudulent activity.We have surveyed scientific research on the subject of internal control and reviewed regulatory texts as well as practical frameworks and standards. Based on this literature study, we have investigated some of the findings from previous research. Components and particular features of internal control were described and discussed. We have also identified and summarized themes and issues that frequently occur in writings on the subject.During recent years, demands have been made for greater accountability and transparency in corporate governance. The independent audit activity has become the primary tool for securing accountability. Some regard this as the emergence of an audit society. An important joint development has been the rise of internal control systems. Internal control, once a private matter for technical assurance specialists, has risen to be an autonomous field of expertise and a mode of organizing uncertainty. Traditionally internal control has had a fairly direct relationship to the accounting records. The wider approaches to internal control have expanded its boundaries significantly, far beyond the financial reports and the duties of the accountant. Internal control has become an all-encompassing process.Enterprise risk management practices are growing and evolving. An associated development has been that internal control has become more closely tied to these risk management practices, and therefore also to the formulation and execution of strategies. New risk-related regulations and practical frameworks have contributed to the transformation of internal control into a co-extensive with risk management. Internal control is now considered to be a form of risk treatment through which risk may be managed in different ways.Internal control is today a primary regulatory and formal olicy object. Lawmakers and supervisory authorities are increasingly concerned with the design and operating effectiveness of internal controls. Disclosure requirements imposed on firms are forcing them to provide public disclosures about their internal control systems, which were previously private to firms.Both scientific research and practical writings suggest that internal control designs are contingent upon certain variables. These variables include company objectives and strategies, regulatory characteristics, risk and risk appetite, firm size and managements’ attitudes to risk and control. Building internal control capabilities is important if firms are to be able to design balanced, integrated, dynamic and cost-effective internal controls.Internal control is considered to be a key corporate governance mechanism. Some researchers however, have pointed out that there is still much to learn about internal control quality and how internal control is associated with corporate governance quality. The fact that internal control is an inherently complex concept poses a significant research barrier, and while all research methods are valid, it is unlikely that archival studies or experiments are able to measure internal control quality. Instead, we recommend case studies of how firms design, apply and oversee their systems of internal control.This study was made possible through the research collaboration between my former employer, Skandia, and Linköping University through the Research Programme for Auditors and Consultants. During the final stage, generous funding was provided by the Jan Wallanders and Tom Hedelius foundation as well as the Tore Browaldhs foundation.
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| 4. |
- Arwinge, Olof, 1971-
(författare)
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Internal Control : A study of concept and themes
- 2012
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Licentiatavhandling (övrigt vetenskapligt/konstnärligt)abstract
- The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective,current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.
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| 5. |
- Arwinge, Olof, 1971-
(författare)
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Internal Control in the Financial Sector : A Longitudinal Case Study of an Insurance Company
- 2014
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Doktorsavhandling (övrigt vetenskapligt/konstnärligt)abstract
- This thesis comprises of an initial summary of Study I which is my licentiate thesis in business administration. Study I is a literature study on internal control. Thereafter follows Study II which is a case study of Swedish insurance organization. The case study adopts a contingency perspective and attempts to find environmental and firm-level factors that influence the design, use and outcome of internal control. Study II is a longitudinal study that accounts for key internal-control developments that occurred between 2000-2010. This case study finds that there are two environmental influences that significantly affected internal-control design, use and outcome. They consist of environmental uncertainty and regulatory and supervisory forces. Their influences differ in nature but jointly they act to set boundaries and frame in-ternal-control design, use and outcome. There are two firm-level influences of governance structure and managerial attitudes that act jointly with strategy to affect the design, use and outcome of internal control. While environmental influences set boundaries and frame internal-control work, firm-level contingencies can effectively enable or disable internal-control effectiveness. These firm-level influences provide means and opportunities to internal-control work. My longitudinal research suggests that evolutionary steps have been taken regarding internal-control design and use. In sum these steps correspond to a shift in internal-control orientation and a transformation of practices where Folksam has been moving from a looser towards a tighter form of internal control, with greater transparency in operational risk management. Finally, based on the internal-control principles of the COSO framework I see that particular principles have been enhanced within the Folksam system of internal control. The components of these principles are the control environment, risk assessment and monitoring.
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| 6. |
- Nilsson, Fredrik, et al.
(författare)
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The Internal Auditor’s Involvement in Acquisitions
- 2013
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Ingår i: Mergers and Acquisitions. - : Routledge. - 9780415536523 ; , s. 101-122
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Bokkapitel (övrigt vetenskapligt/konstnärligt)abstract
- A merger or acquisition is usually a challenging endeavor with a single ultimate aim: to create value for the owner. However, stakeholder theory shows how such a narrow and one-sided focus is detrimental to value-creation in general - not only for other stakeholders within and outside the organization, but also for the owner. Especially in a merger or an acquisition, it is evident that there are many groups and individuals who have a stake in the success or failure of a business.So far, the overwhelming majority of research in the field of mergers and acquisitions has focused on the merging or
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| 9. |
- Olve, Nils-Göran, 1947-, et al.
(författare)
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Risk, strategi och styrning
- 2017. - 1:1
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Bok (övrigt vetenskapligt/konstnärligt)abstract
- A review and summary of research in various disciplines with relevance for risk-taking and control in organisations: business strategy, decision sciences, psychology, and management control. Risk-taking is integral to organisational work, and upside and downside risks have to be considered and treated in conjunction. Not only does management have to reach decisions on various risks in conjunction with strategy, they also have to find ways of decentralizing accountability through their organisation's control practices. This may be the essence of current buzzwords like stewardship and sustainability.
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| 10. |
- Olve, Nils-Göran, 1947-, et al.
(författare)
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The Internal Auditor's Involvement in Acquisitions
- 2013
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Ingår i: Mergers and acquisitions: the critical role of stakeholders. - New York : Routledge. - 9780415536523 ; , s. 101-122
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Bokkapitel (övrigt vetenskapligt/konstnärligt)
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