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Intern kontroll: Används visselblåsning som mekanism i den interna kontrollenmot oegentligheter av ekonomisk brottslighet inom kreditinstituten?
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis [Artistic work]
Abstract [sv]

Syftet med denna studie är att undersöka bankernas syn på internkontroll och vidare undersöka vilka mekanismer som används föratt effektivisera den interna kontrollen. Studien riktar sig på attundersöka huruvida visselblåsning används som en av demmekanismerna för att stärka förmågan med att upptäcka ochförhindra oegentligheter av ekonomisk art.

Studien använder en induktiv metod för att leda insamlingen avdatamaterial. Vidare använder studien en kvalitativ metod baseradpå intervjuer med fyra olika banker där datamaterialet analyserasmed datamaterialet i kapitel två.

Studien visar att det finns en positiv syn på den interna kontrollenoch visselblåsning som mekanism för att skapa en framgångsrikverksamhet. Fastän visselblåsning anses ha en kompliceradfunktion, används den fortfarande för att upptäcka och förhindraoegentligheter, såsom ekonomiska brott. Förutom visselblåsning,använder bankerna mer mekanismer för att stärka och effektiviseraden interna kontrollen. Att uppmana medarbetarna att följa lagaroch principer, utbilda medarbetarna inom olika områden samt attskapa olika arbetarsätt inom verksamheten, att genomföra interntillsyn och ständiga granskningar är en del av de mekanismer somanvänds.

Abstract [en]

The purpose of the study is to examine the banks view of internalcontrol and further investigate what mechanisms are used tostreamline the internal controls. The study is directed into whetherthe whistle-blowing is used as one of the tools in the internalcontrol to enhance the ability to detect and prevent irregularities ofa financial character.

The study use a inductive method to lead the collection of datamaterial. The study further use a qualitative method based on fourinterviews with different banks were this data material is comparedwith existing theories in the second chapter.

The study shows that the view of internal control and whistleblowingis positive in the process to create a successful company inthe banks. Despite that the whistle- blowing is known as acomplicated function, it’s still used to detect and preventirregularities of crimes, such of financial character. Except whistleblowing,the banks are using more tools to streamline the internalcontrol. To urge employees to comply laws and other principles,education in different areas for employers but also to createdifferent work approaches in the company, to make internal checkupsand constant supervision of the organization work is some ofthe tools that are used.

Place, publisher, year, edition, pages
2015. , p. 42
Keywords [en]
Internal control, whistle- blowing, conflicts in organization, ethic and moral, Enron- scandal, COSO- model, economic crimes.
Keywords [sv]
Intern kontroll, visselblåsning, konflikter i organisation, etik och moral, Enron- skandalen, COSO- modellen, ekonomiska brott.
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:mdh:diva-31434OAI: oai:DiVA.org:mdh-31434DiVA, id: diva2:920667
Subject / course
Business Administration
Presentation
2015-05-28, Västerås, 10:00 (Swedish)
Supervisors
Examiners
Available from: 2016-04-20 Created: 2016-04-18 Last updated: 2016-04-20Bibliographically approved

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Master thesis(987 kB)2064 downloads
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Type fulltextMimetype application/pdf

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