Internal Control in the Financial Sector: A Longitudinal Case Study of an Insurance Company

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Arwinge, Olof,1971-Uppsala universitet,Företagsekonomiska institutionen (author)

Internal Control in the Financial Sector : A Longitudinal Case Study of an Insurance Company

BookEnglish2014

Publisher, publication year, extent ...

Uppsala :Uppsala universitet,2014
264 s.
electronicrdacarrier

Numbers

LIBRIS-ID:oai:DiVA.org:uu-218906
https://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-218906URI

Supplementary language notes

Language:English
Summary in:English

Part of subdatabase

SwePubSwePub

Classification

Subject category:vet swepub-contenttype
Subject category:dok swepub-publicationtype

Series

Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet,1103-8454 ;167

Notes

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.

Subject headings and genre

SAMHÄLLSVETENSKAP Ekonomi och näringsliv Företagsekonomi hsv//swe
SOCIAL SCIENCES Economics and Business Business Administration hsv//eng
Internal Control
Risk Management
Governance
Combined Assurance
Audit
Intern kontroll
Riskhantering
Styrning
Ramverk för försäkran
Revision
Business Studies
Företagsekonomi

Added entries (persons, corporate bodies, meetings, titles ...)

Nilsson, Fredrik,ProfessorUppsala universitet,Företagsekonomiska institutionen (thesis advisor)
Olve, Nils-Göran,Docent, Adjungerad professorUppsala universitet,Företagsekonomiska institutionen (thesis advisor)
Turley, Stuart,ProfessorThe University of Manchester, Manchester Business School (opponent)
Uppsala universitetFöretagsekonomiska institutionen (creator_code:org_t)

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