Interne kontroller – anvendelse i mindre virksomheder

Elvedina Nuhanovic Demirovic

Studenteropgave: Kandidatafhandlinger


This thesis is about internal controls and how these can be used in smaller companies.
The internal controls are defined according to COSO's concept framework as well as ISA 315. In order to solve the problem, the purpose of the internal controls in the company has been described. The purpose is to reduce shortcomings and thus ensure the company's goals. If this is the case, that management in the company can rely on the information generated by the company's ERP system, the audit must be able to make an account without significant errors and ultimately internal controls may be used to reduce risks identified by the companies. The dissertation also deals with the requirements for internal controls. It can be said that there are no legal requirements for internal controls in smaller companies.
The following paper will briefly describe the types of control companies can use. In the assignment you briefly come to terms of rest between internal controls and risk management. To show how to use internal controls in smaller companies, the analytical part has been based on a specific company where the internal controls company has been analyzed and found that they are missing. It also suggests how these shortcomings can be solved.
The conclusion is that smaller companies can use internal controls to ensure their goals. Firstly, they can, for their own needs, make sure that the information in corporate systems is correct and that management can rely on the data to make a reflection on how they run the business. Secondly, that they can trust the data in the ERP system so that audits can produce an account that does not contain significant error material. For the third, internal controls can help reduce any of the risks identified in the company.

UddannelserCand.merc.aud Regnskab og Revision, (Kandidatuddannelse) Afsluttende afhandling
Antal sider83
VejledereLeif Christensen