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Kommunal revision: En studie om de förtroendevalda revisorernas oberoende
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2017 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Municipal Audit : A study about independence in the municipal audit (English)
Abstract [sv]

Bakgrund och problemformulering: Oberoendet inom kommunal revision är ett ämne som debatterats mycket under de senaste åren. Kritiken har kommit från flera håll men framförallt från media. Journalisterna menar att det inte är möjligt att med ett objektivt och opartiskt sätt granska egna partikamrater.

Syfte: Syftet med denna studie är att undersöka de förtroendevalda revisorernas oberoende i samband med Uppdrag gransknings uppmärksammade fall om Sveriges kommuner.

Metod: Valet av metod har både en kvantitativ ansats och en kvalitativ. Kvantitativ i form av insamlade revisionsberättelser där vi har granskat och analyserat innehållet. Den kvalitativa delen innefattar intervjuer med förtroendevalda revisorer, sakkunniga revisorer samt kommunfullmäktige.

Referensram: Referensramen utgörs av teorier som återfinns i revisionsforskningen, grundläggande begrepp samt tidigare forskning.

Empiri: Av samtliga granskade revisionsberättelser framkom endast en anmärkning som kunde kopplas till de fall Uppdrag granskning uppmärksammat. Genom intervjuerna fick vi en djupare förståelse om begreppet oberoende samt de tillfrågades syn på oberoende.

Slutsats: Av de granskade revisionsberättelserna kunde en anmärkning kopplas till Uppdrag gransknings uppmärksammade fall. Detta innebär att det i studiens fall är 10% av händelserna som uppmärksammats av revisorerna. De intervjuer som ägt rum har givit oss en djupare förståelse kring begreppet oberoende, respondenternas syn på oberoende samt den kritik som ställts mot oberoende granskning. 

Abstract [en]

Background and research issue: In recent years the independence of municipal auditing is a topic that has been debated a lot, the criticism has come from several sources, but mainly from the media. Journalists believe that it is not possible to examine people from their own political unions in an objective and impartial way.

Purpose: The purpose of the study is to examine the independence of the elected auditors in relation to the attention of “Uppdrag granskning”

Method: The choice of method includes both a quantitative approach and a qualitative. Quantitative in the form of collected audit reports which we have reviewed and analyzed. The qualitativ part includes interviews with elected auditors, expert auditors and the municipal council.

Framework: The framework consists theories found in audit research, basic concepts and previous research.

Empiricism: Of all examined audit reports, only one remark was found that could be linked to cases where audit assignments were noted. Through the interviews, we gained a deeper understanding of the concept of independence and the views of the respondents.

Results: Of the audited reports, one remark could be linked to the attention of “Uppdrag granskning”. This means that in the case of the study, 10% of the events were noted by the auditors. The interviews have given us a deeper understanding of the concept of independence, the respondents’ views on independence and the criticisms made against independent. 

Place, publisher, year, edition, pages
2017. , 51 p.
Keyword [en]
Audit, Municipal audit, Idependent, Requirement, Impartiality, Criticism
Keyword [sv]
Revision, Kommunal revision, Oberoende, Krav, Opartiskhet, Kritik.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-32981OAI: oai:DiVA.org:sh-32981DiVA: diva2:1117407
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2017-06-29 Created: 2017-06-28 Last updated: 2017-06-29Bibliographically approved

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