Revisionsplikt i mikroföretag : ett förebyggande kontrollsystem mot ekonomisk brottslighet?

Sammanfattning: Background & Problem: The Statutory audit was initiated in the beginning of 1983 with the argument that it had a preventative affect against economic crimes. It is discussed whether the statutory audit should be abolished considering it brings major costs for small limited companies, also there are discussions however easing the regulation for these companies. What effect would it impose for the preventative work against economic crimes if the statutory audit is abolished? Purpose: The purpose with this study is to learn how an abolishment of the statutory audit among so called micro businesses will affect authorities’ preventive work against the economic crimes. Demarcate: The study is demarcated to comprise only authorities that work with preventing economic crimes with help of the statutory audit and that will be affected of an possible abolishment, such as the Swedish Tax Office (Skatteverket) and the Swedish National Economic Crimes Bureau (Ekobrottsmynigheten). Methodology: The research is based on a qualitative approach with personal interviews with two representatives from each authority. The gathering of data has been done by researching literature and databases. Conclusions: The result shows that the statutory audit is significant for the authorities and their preventive work. An abolishment would lead to the careless crimes increasing when there’s no independent auditory review that can prevent these.