Det mindre företagets räddning? : en studie om hur ekonomisk brottslighet kan undvikas genom en intern kontroll

Sammanfattning: The purpose of this essay was to examine whether small businesses can avoid ac-counting crimes with a well-conducted internal control system. The questions we asked ourselves was, whether and if so, companies can prevent this from happening by using a internal control. In this essay we used a qualitative approach. Essential information was given to us from four different interviewees. We also worked from an inductive approach which means that we interviewed people without any earlier research to build on. The method also had a hermeneutical approach, which means that we made different interpretations based on the reference framework and the empirics. After the study had been carried out, we concluded that all evidence from this essay suggested that even small businesses need an internal control to protect their business. Therefore, we cannot see any reason for smaller companies not to have an internal control, as we understand that control is of paramount importance to protect their businesses against economic crimes of all kinds. We also believe that economic crime will increase and that it will find new ways, which means that this type of control system will become even more important in the future. Another support system for companies to detect inaccuracies has been the investigative accountant, but when the duty now will vanish for smaller businesses, we believe that internal control will become even more important to prevent economic crime.