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Objective: This study aims to identify the effects on learning for Internal Audit in mitigating the risk of corruption in companies involved in the Operation Car Wash, comparing before and after the event. Method: This research has a qualitative approach. The population consists of seven companies, large economic groups of Brazilian origin, and with operations in various countries. The chosen sample type was non-probabilistic due to accessibility. A semi-structured interview was conducted for 6 of the respondents, and 1 unstructured interview due to presenting different characteristics from the others. The script is divided into three dimensions, totaling 41 questions, applying content analysis technique, divided into four categories, according to the theory; Results: The results show the main lessons learned: (i) greater focus on mitigating the risk of corruption; (ii) prioritizing investments in increasing personnel, training, and technology; (iii) improvement in the efficiency and qualification of Internal Audit; and (iv) creation of business opportunities. Originality/Relevance: highlighting that the organization can learn from the punishments to which they were subjected and, in some cases, formulate new growth strategies. Theoretical/methodological contributions: This research is relevant for linking organizational learning with the sanctions incurred by Operation Car Wash, showing that Internal Audit plays a fundamental role in the fight against corruption and the mitigation of its risks; Social/management contributions: Companies can use this study to develop strategically when facing any type of compliance risk, Objetivo: Este estudo tem como objetivo identificar os efeitos na aprendizagem para a Auditoria Interna na mitigação do risco de corrupção em empresas envolvidas com a Operação Lava Jato, comparando o antes e o depois do evento. Método: Esta pesquisa tem abordagem qualitativa. A população é composta por sete empresas, grandes grupos econômicos de origem brasileira e com atuação em diversos países. O tipo de amostra escolhido foi a não-probabilística por acessibilidade. Com aplicação de entrevista semiestruturada para 6 dos respondentes e 1 entrevista não-estruturada por apresentar características diferentes das demais. O roteiro é dividido em três dimensões, no total de 41 questões, aplicando técnica de análise de conteúdo, divididas em quatro categorias, de acordo com a teoria. Resultados: Os resultados mostram as principais lições aprendidas: (i) maior foco na mitigação do risco de corrupção; (ii) priorização de investimentos no aumento de pessoal, treinamento e tecnologia; (iii) melhoria na eficiência e qualificação da Auditoria Interna; e (iv) criação de oportunidades de negócios. Originalidade/Relevância: evidenciando que a organização pode aprender com as punições as quais foram submetidas e, em alguns casos, formular novas estratégias de crescimento Contribuições teóricas/metodológicas: Esta pesquisa é relevante por relacionar a aprendizagem organizacional com as sanções incorridas pela Lava Jato, evidenciando que a Auditoria Interna tem um papel fundamental na luta de combate à corrupção e na mitigação de seus riscos. Contribuições sociais/para a gestão: As empresas podem utilizar este estudo para se desenvolver do ponto de vista estratégico quando possuem algum tipo de risco de compliance.

Purpose: This study aims to understand independence in internal auditing by investigating how internal auditor independence is constructed when analysed in its corporate governance context. Design/methodology/approach: A critical discourse analysis (CDA) of the corporate governance reports of Swedish large stock market listed non-financial companies, for three consecutive years, is undertaken, using a theoretical lens of organisational embeddedness and operational coupling to understand independence as a situated practice. Findings: The study develops four archetypes of internal auditor independence – autarchic, instrumental, symbiotic and subservient – and discusses each archetype's implications for independence, related to tripartite relations with management and the audit committee, regarding who has the mandate to direct work and how the work is done. It finds that internal auditors always have a capacity to be independent. Although they are not independent in relation to agents in the subservient archetype, they are independent of those down the organisational chain of command, suggesting independence is both situational and relational. Research limitations/implications: The analysis contributes a novel approach to the literature and develops a conception of independence using the dimensions of embeddedness and coupling. The archetypes offer an analytical framework for future studies on independence. Practical implications: Internal auditors may understand their practice differently through the archetypes that result from this study. Social implications: Internal auditors' power relations within corporate governance further an understanding of the pressures on internal auditors and their role. Originality/value: This study contributes new knowledge on the situatedness of independence by showing how internal auditors are embedded and coupled helps build their independence., Internal independence - studies of internal auditors paradox practice

Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. While previous research point to internal auditing being an oversight governance mechanism for organisations, the threat of a changing risk landscape due to increased digitalisation and business transactions occurring in cyberspace leaves more questions undiscovered. The research implements a qualitative approach. The data was collected by semi-structured interviews conducted with members from IIA working as internal auditors. The IPPF authoritative guidance was also used as complementary data. The data was later analysed through theories such as the Three Lines of Defense. The results demonstrated how internal auditors provide assurance heavily influence organisations’ cybersecurity. However, it is equally essential for auditors to consider the indirect impact they have on the organisation, especially regarding the people factor of cybersecurity and the amount of influence internal auditors have. These findings indicate the need to focus on researching the indirect influence internal auditors have through their soft skills. Professionals should also reflect on their influence in their organisation not to overshadow other important risks.

This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. A total of five internal auditors, also members of the IIA, were interviewed for the data. Thematic analysis was used to analyse the data. Previous literature was examined, and four concepts were identified to analyse the data. These are internal auditing, cybersecurity, information security and assurance. Data collected through the interviews have been studied through these concepts and the theory of the Three Lines of Defence Model. Results showed that internal auditors assure reasonable cybersecurity through their audits from an independent position. Both internal auditors and information security are critical for cybersecurity. Assuring cybersecurity is challenging due to the people factor. Furthermore, internal auditors exert huge influence within organisations which should be used with integrity and objectivity. The study shows that internal auditors should expand their skills and competencies to assure cybersecurity in today´s new risk landscape. Internal auditors should also use their influence actively to assist in building a cybersecurity-aware culture.

Negli ultimi anni, in particolare a seguito del percorso attuativo della certificabilità, gli enti e le aziende del Servizio Sanitario Nazionale hanno prestato crescente attenzione al disegno, all’implementazione e all’affinamento del proprio Sistema di Controllo Interno. La diffusione di una cultura del controllo sia esterno sia interno ha portato in diversi casi all’istituzione di un servizio di Internal Auditing (di seguito IA) come garante di tale sistema di controlli. Il presente contributo approfondisce le modalità attuative della funzione di IA negli enti e nelle aziende del Servizio Sanitario Nazionale attraverso un’analisi di casi studio delle esperienze regionali che per prime si sono mosse in questa direzione e che risultano più significative, Regione Veneto e Regione Emilia-Romagna. Di ciascuna sono esaminate e poi raffrontate le principali variabili della funzione di IA approfondite dalla dottrina e precisamente: i ruoli, le tipologie e i processi di audit, le variabili organizzative e le caratteristiche delle risorse umane impiegate nella funzione. Ne emergono due modalità attuative tra loro distinte che, seppur condizionate dai rispettivi contesti di riferimento, contengono anche interessanti punti di contatto e significativi spunti di riflessione per le altre Regioni che si stanno avviando nel percorso di implementazione della funzione di IA.

This study aims to contribute to internal auditing´s body of knowledge. This will be done by identifying and evaluating the approaches taken by internal auditors in assuring in the management of an organisation's cybersecurity. Qualitative research has been undertaken for this study by collecting data through semistructured interviews. A total of five internal auditors, also members of the IIA, were interviewed for the data. Thematic analysis was used to analyse the data. Previous literature was examined, and four concepts were identified to analyse the data. These are internal auditing, cybersecurity, information security and assurance. Data collected through the interviews have been studied through these concepts and the theory of the Three Lines of Defence Model. Results showed that internal auditors assure reasonable cybersecurity through their audits from an independent position. Both internal auditors and information security are critical for cybersecurity. Assuring cybersecurity is challenging due to the people factor. Furthermore, internal auditors exert huge influence within organisations which should be used with integrity and objectivity. The study shows that internal auditors should expand their skills and competencies to assure cybersecurity in today´s new risk landscape. Internal auditors should also use their influence actively to assist in building a cybersecurity-aware culture.

Internal auditors have a substantial impact on organisations’ governance. Hence this research aims to uncover the practice of internal auditors in Sweden, especially their part in cybersecurity and the people factor. While previous research point to internal auditing being an oversight governance mechanism for organisations, the threat of a changing risk landscape due to increased digitalisation and business transactions occurring in cyberspace leaves more questions undiscovered. The research implements a qualitative approach. The data was collected by semi-structured interviews conducted with members from IIA working as internal auditors. The IPPF authoritative guidance was also used as complementary data. The data was later analysed through theories such as the Three Lines of Defense. The results demonstrated how internal auditors provide assurance heavily influence organisations’ cybersecurity. However, it is equally essential for auditors to consider the indirect impact they have on the organisation, especially regarding the people factor of cybersecurity and the amount of influence internal auditors have. These findings indicate the need to focus on researching the indirect influence internal auditors have through their soft skills. Professionals should also reflect on their influence in their organisation not to overshadow other important risks.

Обґрунтовано важливість та необхідність використання внутрішнього аудиту як інструменту покращення системи внутрішнього контролю суб’єктів суспільного інтересу. Сформульовано перелік основних завдань та окреслено організаційні аспекти внутрішнього аудиту суб’єктів суспільного інтересу. Визначено передумови та важливість оцінки ефективності внутрішнього аудиту суб’єктів суспільного інтересу з позиції як управління, так і дотримання Міжнародних стандартів професійної практики внутрішнього аудиту. На основі аналізу наукових праць та власних досліджень запропоновано методику оцінки ефективності внутрішнього аудиту окремого об’єкта та діяльності служби внутрішнього аудиту суб’єкта суспільного інтересу з використанням окремих систем якісних і кількісних показників, побудованих за етапами здійснення та напрямами відповідно. Також розкрито основні напрями підвищення ефективності внутрішнього аудиту в сучасних умовах., Обоснована важность и необходимость использования внутреннего аудита как инструмента улучшения системы внутреннего контроля субъектов общественного интереса. Сформулирован перечень основных задач и намечены организационные аспекты внутреннего аудита субъектов общественного интереса. Определены предпосылки и важность оценки эффективности внутреннего аудита субъектов общественного интереса с точки зрения как управления, так и соблюдения международных стандартов профессиональной практики внутреннего аудита. На основе анализа научных работ и собственных исследований предложена методика оценки эффективности внутреннего аудита отдельного объекта и деятельности службы внутреннего аудита субъекта общественного интереса с использованием отдельных систем качественных и количественных показателей, построенных по этапам осуществления и направлениям соответственно. Также раскрыты основные направления повышения эффективности внутреннего аудита в современных условиях., The importance and necessity of the usage of internal auditing as an instrument for improving the internal control system of public-interest entities is substantiated. The list of main tasks is formulated and organizational aspects of internal auditing of public-interest entities are outlined. The preconditions and importance of evaluating the effectiveness of internal auditing of public-interest entities in terms of management and compliance with International standards for the professional practice of internal auditing are determined. Based on the scientific papers analysis and own studies, the procedure of evaluating the effectiveness of the internal auditing of a separate object and the activity of the internal auditing service of public-interest entities with the usage of separate systems of qualitative and quantitative indicators constructed according to the stages of implementation and directions respectively is proposed. Also the main directions of increasing efficiency of internal auditing in modern conditions are considered.

Систематизовано сучасні наукові погляди та визначено необхідність розгляду бухгалтерського обліку як складної відкритої системи. На основі аналізу наукових праць та власних досліджень обґрунтовано складові системи бухгалтерського обліку з деталізацією елементів кожної із них. Розкрито зміст поняття «внутрішній аудит» та господарювання як інструменту підвищення ефективності системи обліку та діяльності в цілому. Сформульовано основні етапи внутрішнього аудиту та запропоновано набір якісних і кількісних параметрів оцінки ефективності системи бухгалтерського обліку, виходячи з напрямів дослідження окремих об’єктів (елементів) системи обліку засобами внутрішнього аудиту. Обґрунтовано та уточнено завдання внутрішнього аудиту щодо оцінки ефективності системи бухгалтерського обліку підприємства., Систематизированы современные научные взгляды и определена необходимость рассмотрения бухгалтерского учета как сложной открытой системы. На основе анализа научных работ и собственных исследований обоснованы составляющие системы бухгалтерского учета с детализацией элементов каждой из них. Раскрыто содержание понятия «внутренний аудит» и хозяйствования как инструмента повышения эффективности системы учета и деятельности в целом. Сформулированы основные этапы внутреннего аудита и предложен набор качественных и количественных параметров оценки эффективности системы бухгалтерского учета, исходя из направлений исследования отдельных объектов (элементов) системы учета средствами внутреннего аудита. Обоснованы и уточнены задачи внутреннего аудита по оценке эффективности системы бухгалтерского учета предприятия., The modern scientific views are systematized and the necessity of considering accounting as a complex open system is identified. Based on the analysis of scientific papers and own studies the accounting system components with detailed specification of their elements are grounded. The concept of «internal auditing» and the purpose of using it in business practices as a tool of improving the accounting efficiency and business in general are considered. Based on research directions of separated objects (elements) of the accounting system with the use of internal auditing, the basic stages of internal auditing are formulated and a set of qualitative and quantitative parameters for the efficiency evaluating of accounting system are proposed. The list of main tasks of internal auditing concerning to assessing the efficiency of the enterprise accounting system are grounded and specified.

Обґрунтовано важливість та необхідність використання внутрішнього аудиту як інструменту покращення системи внутрішнього контролю суб’єктів суспільного інтересу. Сформульовано перелік основних завдань та окреслено організаційні аспекти внутрішнього аудиту суб’єктів суспільного інтересу. Визначено передумови та важливість оцінки ефективності внутрішнього аудиту суб’єктів суспільного інтересу з позиції як управління, так і дотримання Міжнародних стандартів професійної практики внутрішнього аудиту. На основі аналізу наукових праць та власних досліджень запропоновано методику оцінки ефективності внутрішнього аудиту окремого об’єкта та діяльності служби внутрішнього аудиту суб’єкта суспільного інтересу з використанням окремих систем якісних і кількісних показників, побудованих за етапами здійснення та напрямами відповідно. Також розкрито основні напрями підвищення ефективності внутрішнього аудиту в сучасних умовах., Обоснована важность и необходимость использования внутреннего аудита как инструмента улучшения системы внутреннего контроля субъектов общественного интереса. Сформулирован перечень основных задач и намечены организационные аспекты внутреннего аудита субъектов общественного интереса. Определены предпосылки и важность оценки эффективности внутреннего аудита субъектов общественного интереса с точки зрения как управления, так и соблюдения международных стандартов профессиональной практики внутреннего аудита. На основе анализа научных работ и собственных исследований предложена методика оценки эффективности внутреннего аудита отдельного объекта и деятельности службы внутреннего аудита субъекта общественного интереса с использованием отдельных систем качественных и количественных показателей, построенных по этапам осуществления и направлениям соответственно. Также раскрыты основные направления повышения эффективности внутреннего аудита в современных условиях., The importance and necessity of the usage of internal auditing as an instrument for improving the internal control system of public-interest entities is substantiated. The list of main tasks is formulated and organizational aspects of internal auditing of public-interest entities are outlined. The preconditions and importance of evaluating the effectiveness of internal auditing of public-interest entities in terms of management and compliance with International standards for the professional practice of internal auditing are determined. Based on the scientific papers analysis and own studies, the procedure of evaluating the effectiveness of the internal auditing of a separate object and the activity of the internal auditing service of public-interest entities with the usage of separate systems of qualitative and quantitative indicators constructed according to the stages of implementation and directions respectively is proposed. Also the main directions of increasing efficiency of internal auditing in modern conditions are considered.

Систематизовано сучасні наукові погляди та визначено необхідність розгляду бухгалтерського обліку як складної відкритої системи. На основі аналізу наукових праць та власних досліджень обґрунтовано складові системи бухгалтерського обліку з деталізацією елементів кожної із них. Розкрито зміст поняття «внутрішній аудит» та господарювання як інструменту підвищення ефективності системи обліку та діяльності в цілому. Сформульовано основні етапи внутрішнього аудиту та запропоновано набір якісних і кількісних параметрів оцінки ефективності системи бухгалтерського обліку, виходячи з напрямів дослідження окремих об’єктів (елементів) системи обліку засобами внутрішнього аудиту. Обґрунтовано та уточнено завдання внутрішнього аудиту щодо оцінки ефективності системи бухгалтерського обліку підприємства., Систематизированы современные научные взгляды и определена необходимость рассмотрения бухгалтерского учета как сложной открытой системы. На основе анализа научных работ и собственных исследований обоснованы составляющие системы бухгалтерского учета с детализацией элементов каждой из них. Раскрыто содержание понятия «внутренний аудит» и хозяйствования как инструмента повышения эффективности системы учета и деятельности в целом. Сформулированы основные этапы внутреннего аудита и предложен набор качественных и количественных параметров оценки эффективности системы бухгалтерского учета, исходя из направлений исследования отдельных объектов (элементов) системы учета средствами внутреннего аудита. Обоснованы и уточнены задачи внутреннего аудита по оценке эффективности системы бухгалтерского учета предприятия., The modern scientific views are systematized and the necessity of considering accounting as a complex open system is identified. Based on the analysis of scientific papers and own studies the accounting system components with detailed specification of their elements are grounded. The concept of «internal auditing» and the purpose of using it in business practices as a tool of improving the accounting efficiency and business in general are considered. Based on research directions of separated objects (elements) of the accounting system with the use of internal auditing, the basic stages of internal auditing are formulated and a set of qualitative and quantitative parameters for the efficiency evaluating of accounting system are proposed. The list of main tasks of internal auditing concerning to assessing the efficiency of the enterprise accounting system are grounded and specified.

Систематизовано сучасні наукові погляди та визначено необхідність розгляду бухгалтерського обліку як складної відкритої системи. На основі аналізу наукових праць та власних досліджень обґрунтовано складові системи бухгалтерського обліку з деталізацією елементів кожної із них. Розкрито зміст поняття «внутрішній аудит» та господарювання як інструменту підвищення ефективності системи обліку та діяльності в цілому. Сформульовано основні етапи внутрішнього аудиту та запропоновано набір якісних і кількісних параметрів оцінки ефективності системи бухгалтерського обліку, виходячи з напрямів дослідження окремих об’єктів (елементів) системи обліку засобами внутрішнього аудиту. Обґрунтовано та уточнено завдання внутрішнього аудиту щодо оцінки ефективності системи бухгалтерського обліку підприємства., Систематизированы современные научные взгляды и определена необходимость рассмотрения бухгалтерского учета как сложной открытой системы. На основе анализа научных работ и собственных исследований обоснованы составляющие системы бухгалтерского учета с детализацией элементов каждой из них. Раскрыто содержание понятия «внутренний аудит» и хозяйствования как инструмента повышения эффективности системы учета и деятельности в целом. Сформулированы основные этапы внутреннего аудита и предложен набор качественных и количественных параметров оценки эффективности системы бухгалтерского учета, исходя из направлений исследования отдельных объектов (элементов) системы учета средствами внутреннего аудита. Обоснованы и уточнены задачи внутреннего аудита по оценке эффективности системы бухгалтерского учета предприятия., The modern scientific views are systematized and the necessity of considering accounting as a complex open system is identified. Based on the analysis of scientific papers and own studies the accounting system components with detailed specification of their elements are grounded. The concept of «internal auditing» and the purpose of using it in business practices as a tool of improving the accounting efficiency and business in general are considered. Based on research directions of separated objects (elements) of the accounting system with the use of internal auditing, the basic stages of internal auditing are formulated and a set of qualitative and quantitative parameters for the efficiency evaluating of accounting system are proposed. The list of main tasks of internal auditing concerning to assessing the efficiency of the enterprise accounting system are grounded and specified.

Обґрунтовано важливість та необхідність використання внутрішнього аудиту як інструменту покращення системи внутрішнього контролю суб’єктів суспільного інтересу. Сформульовано перелік основних завдань та окреслено організаційні аспекти внутрішнього аудиту суб’єктів суспільного інтересу. Визначено передумови та важливість оцінки ефективності внутрішнього аудиту суб’єктів суспільного інтересу з позиції як управління, так і дотримання Міжнародних стандартів професійної практики внутрішнього аудиту. На основі аналізу наукових праць та власних досліджень запропоновано методику оцінки ефективності внутрішнього аудиту окремого об’єкта та діяльності служби внутрішнього аудиту суб’єкта суспільного інтересу з використанням окремих систем якісних і кількісних показників, побудованих за етапами здійснення та напрямами відповідно. Також розкрито основні напрями підвищення ефективності внутрішнього аудиту в сучасних умовах., Обоснована важность и необходимость использования внутреннего аудита как инструмента улучшения системы внутреннего контроля субъектов общественного интереса. Сформулирован перечень основных задач и намечены организационные аспекты внутреннего аудита субъектов общественного интереса. Определены предпосылки и важность оценки эффективности внутреннего аудита субъектов общественного интереса с точки зрения как управления, так и соблюдения международных стандартов профессиональной практики внутреннего аудита. На основе анализа научных работ и собственных исследований предложена методика оценки эффективности внутреннего аудита отдельного объекта и деятельности службы внутреннего аудита субъекта общественного интереса с использованием отдельных систем качественных и количественных показателей, построенных по этапам осуществления и направлениям соответственно. Также раскрыты основные направления повышения эффективности внутреннего аудита в современных условиях., The importance and necessity of the usage of internal auditing as an instrument for improving the internal control system of public-interest entities is substantiated. The list of main tasks is formulated and organizational aspects of internal auditing of public-interest entities are outlined. The preconditions and importance of evaluating the effectiveness of internal auditing of public-interest entities in terms of management and compliance with International standards for the professional practice of internal auditing are determined. Based on the scientific papers analysis and own studies, the procedure of evaluating the effectiveness of the internal auditing of a separate object and the activity of the internal auditing service of public-interest entities with the usage of separate systems of qualitative and quantitative indicators constructed according to the stages of implementation and directions respectively is proposed. Also the main directions of increasing efficiency of internal auditing in modern conditions are considered.

Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures. This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent fi, Ända sedan Simunic (1980) har ett stort antal studier undersökt prissättningen av revisionstjänster. Avsaknaden av företagsintern data över de faktiska revisionskostnaderna har tvingat majoriteten av alla forskare att använda revisionskostnadsmodeller, vilka länkar teoretiska koncept med observerbar data. För att göra prissättningen av revision mer transparant finns det ett behov av att ytterligare undersöka revisionskostnadernas bakomliggande faktorer med hänsyn till exempelvis olika organisationsformer, institutionella miljöer och styrningsmekanismer. Gällande informationsgivning från företag, har en stor andel av tidigare forskning undersökt olika bakomliggande faktorer, dock existerar det fåtalet fältstudier med fokus på den faktiska processen som ligger till grund för offentliggörande av information. Genom att fokusera på informationsgivning i praktiken är det möjligt att utforska rollen av väsentliga aktörer som är inblandade i framtagandet av årsredovisningar. Det övergripande syftet med denna avhandling är tudelat, först att utforska teoretiskt betydande influenser på bolags revisionskostnader genom att analysera effekterna av klienters affärsrisk, kommunalt ägande och innehållet i upplysningar kring internrevision, och för det andra, att förbättra vår förståelse för hur företag hanterar sitt informationsgivande. Den här avhandlingen består av fyra artiklar och en sammanfattande kappa. Varje enskilt syfte i respektive artikel och det nuvarande evidensläget gällande studiefenomenet har legat till grund för de metodologiska övervägandena (intervjuer, innehållsanalys, och regressionsanalys). Det empiriska materialet består i huvudsak av publikt tillgänglig data från årsredovisningar och intervjuer med anställda på noterade bolag, revisionsbyråer, och kommunikationsbyråer. Med hänsyn till studiens tudelade syfte, påvisas följande resultat: (i) de bakomliggande faktorerna som förklarar en sänkning av revisionskostnaderna och en relativ press av revisionskostnader

Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures. This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent fi, Ända sedan Simunic (1980) har ett stort antal studier undersökt prissättningen av revisionstjänster. Avsaknaden av företagsintern data över de faktiska revisionskostnaderna har tvingat majoriteten av alla forskare att använda revisionskostnadsmodeller, vilka länkar teoretiska koncept med observerbar data. För att göra prissättningen av revision mer transparant finns det ett behov av att ytterligare undersöka revisionskostnadernas bakomliggande faktorer med hänsyn till exempelvis olika organisationsformer, institutionella miljöer och styrningsmekanismer. Gällande informationsgivning från företag, har en stor andel av tidigare forskning undersökt olika bakomliggande faktorer, dock existerar det fåtalet fältstudier med fokus på den faktiska processen som ligger till grund för offentliggörande av information. Genom att fokusera på informationsgivning i praktiken är det möjligt att utforska rollen av väsentliga aktörer som är inblandade i framtagandet av årsredovisningar. Det övergripande syftet med denna avhandling är tudelat, först att utforska teoretiskt betydande influenser på bolags revisionskostnader genom att analysera effekterna av klienters affärsrisk, kommunalt ägande och innehållet i upplysningar kring internrevision, och för det andra, att förbättra vår förståelse för hur företag hanterar sitt informationsgivande. Den här avhandlingen består av fyra artiklar och en sammanfattande kappa. Varje enskilt syfte i respektive artikel och det nuvarande evidensläget gällande studiefenomenet har legat till grund för de metodologiska övervägandena (intervjuer, innehållsanalys, och regressionsanalys). Det empiriska materialet består i huvudsak av publikt tillgänglig data från årsredovisningar och intervjuer med anställda på noterade bolag, revisionsbyråer, och kommunikationsbyråer. Med hänsyn till studiens tudelade syfte, påvisas följande resultat: (i) de bakomliggande faktorerna som förklarar en sänkning av revisionskostnaderna och en relativ press av revisionskostnader

Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures. This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent fi, Ända sedan Simunic (1980) har ett stort antal studier undersökt prissättningen av revisionstjänster. Avsaknaden av företagsintern data över de faktiska revisionskostnaderna har tvingat majoriteten av alla forskare att använda revisionskostnadsmodeller, vilka länkar teoretiska koncept med observerbar data. För att göra prissättningen av revision mer transparant finns det ett behov av att ytterligare undersöka revisionskostnadernas bakomliggande faktorer med hänsyn till exempelvis olika organisationsformer, institutionella miljöer och styrningsmekanismer. Gällande informationsgivning från företag, har en stor andel av tidigare forskning undersökt olika bakomliggande faktorer, dock existerar det fåtalet fältstudier med fokus på den faktiska processen som ligger till grund för offentliggörande av information. Genom att fokusera på informationsgivning i praktiken är det möjligt att utforska rollen av väsentliga aktörer som är inblandade i framtagandet av årsredovisningar. Det övergripande syftet med denna avhandling är tudelat, först att utforska teoretiskt betydande influenser på bolags revisionskostnader genom att analysera effekterna av klienters affärsrisk, kommunalt ägande och innehållet i upplysningar kring internrevision, och för det andra, att förbättra vår förståelse för hur företag hanterar sitt informationsgivande. Den här avhandlingen består av fyra artiklar och en sammanfattande kappa. Varje enskilt syfte i respektive artikel och det nuvarande evidensläget gällande studiefenomenet har legat till grund för de metodologiska övervägandena (intervjuer, innehållsanalys, och regressionsanalys). Det empiriska materialet består i huvudsak av publikt tillgänglig data från årsredovisningar och intervjuer med anställda på noterade bolag, revisionsbyråer, och kommunikationsbyråer. Med hänsyn till studiens tudelade syfte, påvisas följande resultat: (i) de bakomliggande faktorerna som förklarar en sänkning av revisionskostnaderna och en relativ press av revisionskostnader

Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures. This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent fi, Ända sedan Simunic (1980) har ett stort antal studier undersökt prissättningen av revisionstjänster. Avsaknaden av företagsintern data över de faktiska revisionskostnaderna har tvingat majoriteten av alla forskare att använda revisionskostnadsmodeller, vilka länkar teoretiska koncept med observerbar data. För att göra prissättningen av revision mer transparant finns det ett behov av att ytterligare undersöka revisionskostnadernas bakomliggande faktorer med hänsyn till exempelvis olika organisationsformer, institutionella miljöer och styrningsmekanismer. Gällande informationsgivning från företag, har en stor andel av tidigare forskning undersökt olika bakomliggande faktorer, dock existerar det fåtalet fältstudier med fokus på den faktiska processen som ligger till grund för offentliggörande av information. Genom att fokusera på informationsgivning i praktiken är det möjligt att utforska rollen av väsentliga aktörer som är inblandade i framtagandet av årsredovisningar. Det övergripande syftet med denna avhandling är tudelat, först att utforska teoretiskt betydande influenser på bolags revisionskostnader genom att analysera effekterna av klienters affärsrisk, kommunalt ägande och innehållet i upplysningar kring internrevision, och för det andra, att förbättra vår förståelse för hur företag hanterar sitt informationsgivande. Den här avhandlingen består av fyra artiklar och en sammanfattande kappa. Varje enskilt syfte i respektive artikel och det nuvarande evidensläget gällande studiefenomenet har legat till grund för de metodologiska övervägandena (intervjuer, innehållsanalys, och regressionsanalys). Det empiriska materialet består i huvudsak av publikt tillgänglig data från årsredovisningar och intervjuer med anställda på noterade bolag, revisionsbyråer, och kommunikationsbyråer. Med hänsyn till studiens tudelade syfte, påvisas följande resultat: (i) de bakomliggande faktorerna som förklarar en sänkning av revisionskostnaderna och en relativ press av revisionskostnader

Ever since Simunic (1980), a great deal of research has examined the pricing of auditing services. The absence of proprietary audit cost data forces most researchers to use audit fee models linking theoretical concepts to observable data. In order to make audit pricing more transparent, there is a need to examine the determinants of audit fees with regard to, for example, different organizational forms, institutional settings, and governance mechanisms. Regarding corporate disclosures, most prior research has investigated various determinants, although little field-based research has focused on the actual disclosure process. By focusing on disclosure practices, it is possible to explore the role of essential actors involved in the preparation of annual reports. The overall aim of this thesis is twofold: first, to explore theoretically salient influences on audit fees by analyzing the effects of client business risk, municipal ownership, and the content of internal audit disclosures, and second, to improve our understanding of how companies manage their corporate disclosures. This thesis consists of a compilation of four papers and a comprehensive summary. The specific aim of each paper and current knowledge of the phenomenon under study have formed the basis for the methodological choices (interviews, content analysis, and regression analysis). The empirical material consists mainly of publicly available data from annual reports and of interviews with managers of listed companies, audit firms, and communication agencies. Given the twofolded aim of this thesis, evidence is provided that: (i) the determinants of audit fee cutting and relative audit fee pressure are considerably different, especially with regard to different client business risk factors; (ii) municipal companies are paying significantly lower audit fees than equivalent private companies; (iii) there is a considerable heterogeneity in internal auditing disclosures, and companies with more transparent fi, Ända sedan Simunic (1980) har ett stort antal studier undersökt prissättningen av revisionstjänster. Avsaknaden av företagsintern data över de faktiska revisionskostnaderna har tvingat majoriteten av alla forskare att använda revisionskostnadsmodeller, vilka länkar teoretiska koncept med observerbar data. För att göra prissättningen av revision mer transparant finns det ett behov av att ytterligare undersöka revisionskostnadernas bakomliggande faktorer med hänsyn till exempelvis olika organisationsformer, institutionella miljöer och styrningsmekanismer. Gällande informationsgivning från företag, har en stor andel av tidigare forskning undersökt olika bakomliggande faktorer, dock existerar det fåtalet fältstudier med fokus på den faktiska processen som ligger till grund för offentliggörande av information. Genom att fokusera på informationsgivning i praktiken är det möjligt att utforska rollen av väsentliga aktörer som är inblandade i framtagandet av årsredovisningar. Det övergripande syftet med denna avhandling är tudelat, först att utforska teoretiskt betydande influenser på bolags revisionskostnader genom att analysera effekterna av klienters affärsrisk, kommunalt ägande och innehållet i upplysningar kring internrevision, och för det andra, att förbättra vår förståelse för hur företag hanterar sitt informationsgivande. Den här avhandlingen består av fyra artiklar och en sammanfattande kappa. Varje enskilt syfte i respektive artikel och det nuvarande evidensläget gällande studiefenomenet har legat till grund för de metodologiska övervägandena (intervjuer, innehållsanalys, och regressionsanalys). Det empiriska materialet består i huvudsak av publikt tillgänglig data från årsredovisningar och intervjuer med anställda på noterade bolag, revisionsbyråer, och kommunikationsbyråer. Med hänsyn till studiens tudelade syfte, påvisas följande resultat: (i) de bakomliggande faktorerna som förklarar en sänkning av revisionskostnaderna och en relativ press av revisionskostnader

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla. Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet. För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning. Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara., There is a discussion about today’s current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not. One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept. This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption. For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet.För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning.Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara., There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla. Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet. För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning. Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara., There is a discussion about today’s current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not. One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept. This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption. For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

Idag råder en företagsmiljö som består av digitaliserade strukturer i form av informations- och affärssystem där den digitala informationen är central. Den nya företagsmiljön kräver enligt forskningen nya metoder för utvärdering och rapportering. Medan digitaliseringen kommit långt i utveckling inom företagande och samhället i stort så har redovisnings- och revisionsmetoder stått stilla.Ett koncept som har kommit att bli aktuellt i tomrummet mellan digitaliseringens framväxt och revisionsmetoders traditionella utförande är Continuous Auditing. Konceptet har forskats kring under en relativt lång tid, varvid förhoppningen var att företag skulle ta till sig konceptet och byta ut sina omoderna revisionsmetoder. Bland annat förespråkas att revisionen borde utföras på ett mer proaktivt sätt och att automatiserade lösningar ska ersätta manuella utföranden. Undersökningar har visat på att Continuous Auditing enbart har tillämpats i en begränsad utsträckning. Syftet med denna studie är därmed att utreda varför så är fallet genom att undersöka huvudanvändarna, internrevisorernas inställning till konceptet.För att genomföra undersökningen tillämpar denna studie en kvalitativ forskningsansats med hjälp av semistrukturerade intervjuer med internrevisorer. Intervjuerna och analysen kring dessa har utgått ifrån en teoretisk referensram bestående av tidigare litteratur och forskning inom internrevision, Continuous auditing och teori kring teknologitillämpning.Bland annat ger resultatet uttryck för att studiens internrevisorer är öppna för att införa närliggande koncept och upplever att det finns ett behov av att införa sådana i företag. Däremot råder det tveksamheter kring vilka användarna av sådana koncept ska vara., There is a discussion about the current way of conducting business that contains a digitalized structure in the form of information- and enterprise systems where the digital information is vital. According to research this new environment requires new methods for measurement and reporting. While the development of the digitalization in businesses and society has gone far, the accounting and auditing methods have not.One concept that has become relevant in the process of digitalization is Continuous Auditing. There has been research about the concept for a while and there was a hope that businesses would start adopting it and switch from traditional auditing methods. For instance, the research has spoken about the possibility to do auditing in a more proactive way and implement automated technology. However, the research has shown that the concept only has been implemented in a few cases. This study has the purpose to examine why through examining the main users, the internal auditors` attitudes towards the concept.This study has applied a qualitative approach with the help of semi-structured interviews with internal auditors. The interviews and the analysis have been formed by previous literature and conducted research on internal auditing, continuous auditing and also theory about technology adoption.For instance, the results of this study were that internal auditors are willing to adopt similar concepts and are feeling the need to implement such. However, it is unclear whether the users should be internal auditors.

Past years, the business environment has changed rapidly with the emergence of new technologies. It has influenced the organizations’ strategic vision and the way they implement it internally. Based on an interpretive approach, this research aims at deeply understanding the relationship between the organizational strategy and the internal audit function. Besides, it investigates also which strategic factors that could influence internal audit scope and role. We conducted a qualitative research based on nineteen semi-structured interviews of Chief Audit Executives and members of management committees based in Belgium and in the United Stated of America. It emerges from the analysis of the interviews that the current changing environment and the digitization of it appear to affect the internal audit function. First, it impacts the flexibility required by the internal audit function to stay aligned to strategic shifts and goals. Second, the necessary skills of internal auditors are increasingly oriented towards IT skills. Third, the demand towards the internal audit function for consulting and advisory activities have increased and are considered to add value in this changing context. Nevertheless, the increasing demand for consulting services appears to represent a bigger challenge for internal auditors to maintain their independence. This research extends the internal audit literature by examining the strategic determinants influencing the internal audit scope and role, especially the importance of digitalization in the evolution of internal auditors’ role and competencies. This research also brings managerial implications by pointing out the required competences of internal auditors to face changes in the strategy of the organization in the current business environment. Competencies in data analytics and cyber security appear to become key in order to reinforce the added value of the IAF.

Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. We also examine how the independence of a chairman affect internal auditing. We propose two hypothesizes, where the first one considers if the risk preference is affected by the gender of an audit committee chairman. The second hypothesis is stated to further question if the risk preference is affected by the independence of an audit committee chairman. The study is based on 697 observations retrieved from financial reports between the years of 2005-2013. Risk preference is measured as the proportion of audit fees that are under the direct control of an audit committee. Gender is measured through binary variables based on legal gender. Our moderating variable Independence is binary based on full independence. By using regression analysis, we find an association between gender and internal auditing, but we find a weak positive association between lower ratio of non-audit costs and independence. This act as an indication that an independent chairmen lead to an increased internal auditing.

Internal auditing is the auditing performed by companies themselves. Previous research has put forth the idea that female chairmen in audit committees increase the internal auditing. In this study, we examine how levels of risk preference within internal auditing are influenced by the gender of the chairman in an audit committee. We also examine how the independence of a chairman affect internal auditing. We propose two hypothesizes, where the first one considers if the risk preference is affected by the gender of an audit committee chairman. The second hypothesis is stated to further question if the risk preference is affected by the independence of an audit committee chairman. The study is based on 697 observations retrieved from financial reports between the years of 2005-2013. Risk preference is measured as the proportion of audit fees that are under the direct control of an audit committee. Gender is measured through binary variables based on legal gender. Our moderating variable Independence is binary based on full independence. By using regression analysis, we find an association between gender and internal auditing, but we find a weak positive association between lower ratio of non-audit costs and independence. This act as an indication that an independent chairmen lead to an increased internal auditing.

An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review., Internrevision strävar efter att skapa värde och förbättra en organisations verksamhet. På uppdrag av styrelsen arbetar internrevisionen med att granska och lämna rekommendationer kring ett företags interna kontroller, riskhantering och styrning. Internrevision är inte obligatorisk för de flesta organisationer. Internrevisionens roll har förändrats på grund av organisationers förändrade behov. Tidigare forskning tyder på att organisationernas primära intressenter är ledningen, styrelsen och revisionskommittén. Syftet med uppsatsen är att skapa förståelse för hur internrevisionens roll och förväntade värde i organisationer ser ut. Studien bygger på en kvalitativ forskning utifrån en deduktiv forskningsstrategi med induktiva inslag. En kvalitativ fallstudieundersökning har genomförts på MKB, samt kompletterats med ytterligare intervjuer som har genomförts på andra bolag. För att skapa bättre förståelse har studien baserats på semistrukturerade intervjuer. Resultatet visar att företagens storlek påverkar internrevisionens storlek och omfattning inom verksamheten. Granskning av internkontroll och riskhantering omfattas av de flesta företagens internrevision. I många fall sker internrevisionens rapportering till ledningen som första instans. Internrevisionen tillför ett värde för organisationer genom att fungera som ett kvalitetssäkringssystem. Internrevisionens interna intressenters förväntningar kan bero på vilken utsträckning som de interna intressenterna är delaktiga i beslutsfattandet av vad som ska granskas.

Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.

Purpose – It is argued that traditional audit methods are becoming outdated in terms of delivering sufficient assurance on business objectives, whereby, a paradigm shift towards continuous auditing (CA) is proposed and perceived as necessary both by academia, standard-setting groups, and business society. However, the practical prevalence of CA is insignificant in relation to the expectations depicted. Therefore, the purpose of this paper is to examine why this is the case by means of investigating what factors that motivate an adoption of CA amongst various internal audit functions (IAFs). Design/methodology/approach – The study draws on the Technology Acceptance Model (TAM), and data are obtained through semi-structured interviews capturing internal auditors’ attitude towards CA, and what factors that influence an adoption. Findings – There is a shattered view on CA amongst IAFs, where the proponents embrace it as a set of value-adding methodologies whilst the opponents argue that it falls outside their responsibility and threaten the independence of the function. Thus, why CA has not been leveraged to its full potential is, in contrast to previous research, not solely attributable to practical factors but also due to the IAFs’ vast differences in approach to CA as a concept. Practical implications – The study has brought attention to the distinguished disparity found in internal auditors’ attitude towards CA. Ultimately, doubts, whether CA should be leveraged by IAFs has come to light. These are hurdles that need to be considered, both by academia, standard-setting groups, and business society if the leap for CA ought to continue. Originality/value – The use of semi-structured interviews contributes to in-depth understandings and insights of the internal auditors’ attitudes towards CA. Moreover, such an approach is more likely to capture the stance towards CA in greater detail than that possible of previous large-scale surveys.

An internal audit strives to create value and improve the business of a company. On behalf of the board of directors, the aim of an internal audit is to review and make recommendations on the company's internal controls, risk management and governance. The internal audit is not mandatory for most organizations. The internal audit has changed due to organizations' changing needs. Previous research indicates that the primary stakeholders are the management, the board of directors and the audit committee. The purpose of this paper is to create an understanding of the role and expected value of the internal audit in organizations. The study is based on qualitative research and a deductive research strategy with inductive elements. A qualitative case study survey has been conducted on MKB, complemented by further interviews on other companies to support the study. In order to create a better understanding, the study has been based on semi-structured interviews. In conclusion the size of the companies affects the size and scope of the internal auditing activities. The review of internal control and risk management are covered by most companies' internal audit. In several cases the internal audit reports to the management as the first instance. An internal audit adds value to organizations by serving as a quality assurance system. The expectations of internal audit's internal stakeholders can depend on the extent internal stakeholders are involved in deciding what to review., Internrevision strävar efter att skapa värde och förbättra en organisations verksamhet. På uppdrag av styrelsen arbetar internrevisionen med att granska och lämna rekommendationer kring ett företags interna kontroller, riskhantering och styrning. Internrevision är inte obligatorisk för de flesta organisationer. Internrevisionens roll har förändrats på grund av organisationers förändrade behov. Tidigare forskning tyder på att organisationernas primära intressenter är ledningen, styrelsen och revisionskommittén. Syftet med uppsatsen är att skapa förståelse för hur internrevisionens roll och förväntade värde i organisationer ser ut. Studien bygger på en kvalitativ forskning utifrån en deduktiv forskningsstrategi med induktiva inslag. En kvalitativ fallstudieundersökning har genomförts på MKB, samt kompletterats med ytterligare intervjuer som har genomförts på andra bolag. För att skapa bättre förståelse har studien baserats på semistrukturerade intervjuer. Resultatet visar att företagens storlek påverkar internrevisionens storlek och omfattning inom verksamheten. Granskning av internkontroll och riskhantering omfattas av de flesta företagens internrevision. I många fall sker internrevisionens rapportering till ledningen som första instans. Internrevisionen tillför ett värde för organisationer genom att fungera som ett kvalitetssäkringssystem. Internrevisionens interna intressenters förväntningar kan bero på vilken utsträckning som de interna intressenterna är delaktiga i beslutsfattandet av vad som ska granskas.

Tangier is a city recovering from its lethargy result of a long institutional marginalization economic, political and social. All productive sectors of the city have known in the past decade satisfactory growth. In particular, the hotel sector contributes to the wealth of the city. The fieldwork of this research work focuses on the hotel industry Tangier and more precisely to the most important institutions hotel in the city. The aim of this article is to process all the notes obtained through the Theory of Constraints Goldratt and create a tree of the current reality as Dettmer that allows us to understand the main challenges the hotel industry faces Tangier, Tánger es una gran ciudad que se recupera de su letargia resultado de una larga marginación institucional económica, política y social. Todos los sectores productivos de la ciudad han conocido en esta última década un crecimiento satisfactorio. En particular, el sector hotelero contribuye a la riqueza de la ciudad. El trabajo de campo de este trabajo se centra en investigar a la industria hotelera de Tánger y más precisamente a las instituciones hoteleras más relevantes de la ciudad. El objetivo del presente artículo consiste en procesar todas las notas obtenidas a través de la Teoría de las Limitaciones de Goldratt y crear un árbol de la realidad actual según Dettmer que nos permita comprender a los principales retos a los cuales se enfrenta el sector hotelero de Tánger

Tangier is a city recovering from its lethargy result of a long institutional marginalization economic, political and social. All productive sectors of the city have known in the past decade satisfactory growth. In particular, the hotel sector contributes to the wealth of the city. The fieldwork of this research work focuses on the hotel industry Tangier and more precisely to the most important institutions hotel in the city. The aim of this article is to process all the notes obtained through the Theory of Constraints Goldratt and create a tree of the current reality as Dettmer that allows us to understand the main challenges the hotel industry faces Tangier, Tánger es una gran ciudad que se recupera de su letargia resultado de una larga marginación institucional económica, política y social. Todos los sectores productivos de la ciudad han conocido en esta última década un crecimiento satisfactorio. En particular, el sector hotelero contribuye a la riqueza de la ciudad. El trabajo de campo de este trabajo se centra en investigar a la industria hotelera de Tánger y más precisamente a las instituciones hoteleras más relevantes de la ciudad. El objetivo del presente artículo consiste en procesar todas las notas obtenidas a través de la Teoría de las Limitaciones de Goldratt y crear un árbol de la realidad actual según Dettmer que nos permita comprender a los principales retos a los cuales se enfrenta el sector hotelero de Tánger

nternal audit is an important internal control system that contributes to the success of an organisation by enhancing the quality of corporate governance through its oversight role. It also improves the control and monitoring environment of an organisation and mitigates fraud risk. However, the recent corporate collapses in developed countries such as the US and UK as well as increased corruption and fraudulent activities in corporations in developing countries such as Indonesia have raised doubts about the effectiveness of the internal audit function within organisations. Given this background, this study aims to investigate the internal audit practice in an Indonesian public State Owned Enterprise (SOE) using the case study method and institutional theory. More specifically, this study attempts to describe how external pressures which consist of coercive, normative and mimetic shape the practice of internal audit functions in an Indonesian public State Owned Enterprise (SOE).

nternal audit is an important internal control system that contributes to the success of an organisation by enhancing the quality of corporate governance through its oversight role. It also improves the control and monitoring environment of an organisation and mitigates fraud risk. However, the recent corporate collapses in developed countries such as the US and UK as well as increased corruption and fraudulent activities in corporations in developing countries such as Indonesia have raised doubts about the effectiveness of the internal audit function within organisations. Given this background, this study aims to investigate the internal audit practice in an Indonesian public State Owned Enterprise (SOE) using the case study method and institutional theory. More specifically, this study attempts to describe how external pressures which consist of coercive, normative and mimetic shape the practice of internal audit functions in an Indonesian public State Owned Enterprise (SOE).

nternal audit is an important internal control system that contributes to the success of an organisation by enhancing the quality of corporate governance through its oversight role. It also improves the control and monitoring environment of an organisation and mitigates fraud risk. However, the recent corporate collapses in developed countries such as the US and UK as well as increased corruption and fraudulent activities in corporations in developing countries such as Indonesia have raised doubts about the effectiveness of the internal audit function within organisations. Given this background, this study aims to investigate the internal audit practice in an Indonesian public State Owned Enterprise (SOE) using the case study method and institutional theory. More specifically, this study attempts to describe how external pressures which consist of coercive, normative and mimetic shape the practice of internal audit functions in an Indonesian public State Owned Enterprise (SOE).

Corporate governance mandates and listing rules identify internal audit functions (IAF) as a central internal control mechanism. External audits are expected to assess the quality of IAF before placing reliance on its work. We provide evidence on the effect of IAF quality and IAF contribution to external audit on audit fees. Using data from a matched survey of both external and internal audits, we extend prior research which is based mainly on internal audits' assessment and conducted predominantly in highly developed markets. We find a positive relationship between IAF quality and audit fees as well as a reduction in audit fees as a result of external auditors' reliance on IAF. The interaction between IAF quality and IAF contribution to external audit suggests that high quality IAF induces greater external auditor reliance on internal auditors' work and thus result in lower external audit fees.

Penelitian ini bertujuan untuk untuk menguji pengaruh pemahaman anggaran berbasis kinerja dan pemanfaatan sistem informasi pengelolaan keuangan daerah online, baik secara bersama-sama maupun secara parsial terhadap efektivitas penyusunan anggaran satuan kerja perangkat Aceh di Pemerintah Aceh. Populasi dalam penelitian ini adalah seluruh SKPA yang ada di Pemerintah Aceh dengan rincian 8 unit sekretariat, 22 dinas, 18 lembaga teknis dan setiap SKPA diwakilkan oleh pejabat di bidang perencanaan/program. Teknik pengumpulan dilakukan secara dua tahap yaitu dokumentasi dan penyebaran kuesioner yang terdiri atas 38 item pernyataan. Metode analisis yang digunakan adalah regresi linear berganda dengan bantuan program SPSS v.20. Hasil penelitian menunjukkan bahwa variabel pemahaman anggaran berbasis kinerja dan pemanfaatan sistem informasi pengelolaan keuangan daerah online, baik secara bersama-sama maupun secara parsial berpengaruh terhadap efektivitas penyusunan anggaran satuan kerja perangkat Aceh di Pemerintah Aceh., Banda Aceh

Evaluations, both internal and external, have become increasingly common and often compulsory in higher education. Nevertheless, utilising the evaluation results and linking the evaluations to the university′s quality assurance system often proves challenging. This article aims to analyse how internal evaluation should be conducted in order to enable integration of internal and external evaluations in higher education. The study is based on analysing an internal evaluation project carried out in a university in Finland. The findings of this study include presenting relevant roles and activities of stakeholders, and key requirements, during different phases of internal evaluation. The key requirements for the success of the integrated internal evaluations identified in this study include: internal evaluation should be based on peer evaluations, evaluators should be trained and given adequate base information to enable critical and logical evaluation and internal evaluation ought to be seen as a collective process with shared ownership.

Purpose – This paper aims to recognise the importance of informal processes within corporate governance and complement existing research in this area by investigating factors associated with the existence of informal interactions between audit committees and internal audit functions and in providing directions for future research. Design/methodology/approach – To examine the existence and drivers of informal interactions between audit committees and internal audit functions, this paper relies on a questionnaire survey of chief audit executives (CAEs) in the UK from listed and non-listed, as well as financial and non-financial, companies. While prior qualitative research suggests that informal interactions do take place, most of the evidence is based on particular organisational setting or on a very small range of interviews. The use of a questionnaire enabled the examination of the existence of internal interactions across a relatively larger number of entities. Findings – The paper finds evidence of audit committees and internal audit functions engaging in informal interactions in addition to formal pre-scheduled regular meetings. Informal interactions complement formal meetings with the audit committee and as such represent additional opportunities for the audit committees to monitor internal audit functions. Audit committees’ informal interactions are significantly and positively associated with audit committee independence, audit chair’s knowledge and experience, and internal audit quality. Originality/value – The results demonstrate the importance of the background of the audit committee chair for the effectiveness of the governance process. This is possibly the first paper to examine the relationship between audit committee quality and internal audit, on the existence and driver of informal interactions. Policy makers should recognize that in addition to formal mechanisms, informal processes, such as communication outside of formal pre-scheduled meetings, play

The authors report the first Italian experience of a research ethics committee (REC) audit focused on the evaluation of the REC's compliance with standard operating procedures, requirements in insurance coverage, informed consent, protection of privacy and confidentiality, predictable risks/harms, selection of subjects, withdrawal criteria and other issues, such as advertisement details and justification of placebo. The internal audit was conducted over a two-year period (March 2009-February 2011) divided into quarters to better value the influence of the new insurance coverage regulation that came into effect in March 2010 (Ministerial Decree of 14 July, 2009) and expand the requirements to safeguard participants in clinical drug trials including other critical items as information and consent and the risks to benefits ratio. Out of a total of 639 REC's opinions and research studies, 316 were reviewed. Regarding the insurance policy requirements, Auditor/REC non-compliance occurred only in one case. The highest number of Auditor/REC non-compliance was in regard to information and consent, which should have incurred a suspended decision rather than a favorable opinion. This internal audit shows the importance and the difficulty of the review process. For this reason, specific courses for members of the research ethics committee and for those who aspire to become auditors will be provided. There may also be efforts to improve the standard operating procedures already in place

Purpose – The purpose of this paper is to examine the extent to which institutional norms determine attributes of internal audit practices and how institutional changes explain the development of these practices. Design/methodology/approach – The authors employed a qualitative research approach based on archival analysis and interview evidence. Findings – Findings indicate that regulation-based institutional norms explain the adoption of internal audit and the function's characteristics in Ethiopian organizations. Furthermore, innovative introduction of internal audit practices originate within individual organizations and eventually get institutionalized through diffusion. Such innovations are associated with organizational size, top management characteristics, internal audit advancement in technology, and exogenous input from the external environment. Widely accepted internal audit practices, as institutional norms, are not always taken-for-granted at the level of individual organizations. The institutional change perspective enables explaining how new internal audit approaches are introduced to supplant old ones. Originality/value – This study theorizes the development of internal audit practices from an institutional change perspective. Being the first study to do so, it contributes to the understanding of key drivers of institutional change that initiate new institutional norms that foster the development of internal audit through introduction and diffusion of new audit practices as old ones are deinstitutionalized.

Purpose – The purpose of this study is to examine the accountability structures and the management relationships of internal audit. In particular, related issues such as the predominant internal audit objectives and the related functions, the extent to which internal audit addresses any financial reporting risks and the manner in which internal auditors in Australia perform their tasks, are identified. The study also looks at the extent of compliance with the Institute of Internal Auditors (IIA) Standards. Design/methodology/approach – Based on a survey of the chief audit executives in Australia, the study identifies the reporting mechanisms, functions and relationships of internal audit, including the contributions made towards good corporate governance. There is, however, some misalignment between the aspirations of internal auditors and their relationships with management. Findings – While internal audit objectives have been established with a focus on controls, risks and governance, the study has highlighted the fact that there is a lack of correlation between the tasks performed by internal auditors and the important internal audit objectives, with the exception of internal control and risks. The results also suggest that internal auditors have been providing an internal consulting and advisory role in matters concerning IT systems, strategic risks and financial issues. If internal auditors are to proactively contribute to good corporate governance, they need to define how, and in what way, this can be done. In regard to corporate governance processes, the results of the research indicate that issues surrounding internal control, risk assessment and management processes are regarded as the key factors for internal audit to contribute to good corporate governance. Originality/value – This study complements and contributes to the existing literature in providing insights into the evolving role of

Purpose The paper examines the impact of internal auditors’ involvement in Enterprise Risk Management (ERM) on perceptions of their willingness to report a breakdown in risk procedures and whether a strong relationship with the audit committee affects such willingness to report. The study also investigates the use of ERM and the role of internal audit in ERM in Australian private and public sector entities. Design/methodology/approach The study uses an experimental design, manipulating (i) the internal auditor’s involvement in ERM and (ii) the strength of the relationship between internal audit and the audit committee. Participants are 117 certified internal auditors. The study also gathers descriptive data on the use of ERM. Findings The study indicates that a high involvement in ERM impacts the perceptions of internal auditors’ willingness to report a breakdown in risk procedures to the audit committee. However, a strong relationship with the audit committee does not appear to affect their perceived willingness to report. The study also finds that the majority of organisations have recently adopted ERM. Internal auditors are involved in ERM assurance activities but some also engage in activities that could compromise objectivity.

Purpose – The purpose of this paper is to explore whether internal audit’s reporting relationship with the audit committee and the client’s business risk environment impact external auditors’ reliance on the work of internal audit. Design/methodology/approach – An experiment is conducted using a 2 £ 2 between-subjects design where we manipulate the above two factors at strong and weak levels. Participants are 66 audit partners, managers and seniors, all experienced with clients having internal audit functions. Findings – The results indicate that both factors affect external auditors’ reliance on work already undertaken by internal audit and their use of internal auditors (IA) as assistants. The results also indicate that external auditors are more likely to use internal audit for control evaluation tasks than for substantive tests of balances. The study does not find any significant interaction effects between the two factors. Originality/value – No prior studies have examined the influence of reporting relationship and client business risk on external auditors’ reliance decisions in the current governance environment. Further, the paper examines the impact of these factors on reliance on work already undertaken by internal audit and on using IA as assistants, with respect to both control evaluation work and substantive testing of balances.

The purpose of this thesis is to explain what role the internal auditors undertake and what internal auditors do. The research method has taken a positivistic perspective, because the aim of the purpose is to explain the general picture rahter than what is unique. An eclectic approach with multi-theoretical framework has been employed. Further regulations and institutions related to the profession of internal auditors have been included to give further theoretical insights. A quantitative study was conducted through a web survey sent to internal auditors, which had a response rate of 67 percent (77/115). We can conclude that there exists coherence within the role of the profession. Internal auditors perceive their role as independent rather than advisory. The most important roles are ’risk evaluation’, ’analyse operational activities’ and ‘follow criteria’. Internal auditors’ roles are most influenced by their own knowledge and internal guidelines. They report to a broad range of functions were audit committees are the most frequent. Furthermore, certified internal auditors use IPPF to a greater extent in their work.

Purpose – The purpose of this paper is to synthesize relevant theoretical and empirical literature to develop propositions and suggest a research agenda on the antecedents and organisational performance implications of internal audit effectiveness. Design/methodology/approach – The paper employs institutional theory and Karl Marx's theory of the “circuit of industrial capital” to synthesize relevant internal audit literature to develop theoretically justifiable propositions and highlight an operational research agenda. Findings – Propositions and a research agenda are provided on potential antecedents of internal audit effectiveness and its possible association with company performance measured as rate of return on capital employed. Also, key variables are identified and operationalisation issues discussed. Originality/value – As the extant literature does not provide a canon of internal audit effectiveness, the paper's originality is its argument that a positive association between compliance with standards for the professional practice of internal auditors and organisational goal achievement could serve as an approach to assess internal audit effectiveness. Furthermore, the use of the two theories in combination provides additional insights into identifying the antecedents of internal audit effectiveness and its measurement.