Intern kontroll : Inom mindre grossistföretag
Accounting is a well discussed topic, and an important tool that allows stakeholders and others to interact with the companies. To gain credible reports, the companies require maintenance, activities and monitoring. Wholesalers account for approximately 20% of Sweden's net and is increasing at a steady pace. Few studies on wholesalers are acquired and the internal control has shown to be important for the preparation of the financial statements.
Therefore the study will be focusing on the smaller wholesaler’s internal control, all the way to the financial statements. Semi-interviews of six firms has been done, and compared against their financial statements. To identify the key elements of the internal control, the Committee of Sponsoring Organizations Framework COSO-model has been used, which consists the following components: control environment, risk assessment, control activities, information and communication and surveillance, monitoring and evaluation.
The result of the empirical data and the analysis show that the internal control is considered important for the wholesalers, but it only occurs in speech. The practical management is not focused on fixing mistakes and it is shown in the financial reports. Further on the reason why small wholesalers do not focus on internal control are revealed.
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