En studie av tänkbara faktorer som föranleder internrevisorer att certifiera sig

Sammanfattning: Audit is a common concept in Sweden. This occurs in many contexts and situations and may intend a wide spectrum of areas. It might consider environment audit, amateur audit, internal auditing, external audit etc. In the business community external audit and the associated external auditor is possibly, from the general public's side, the most recognized. The external audits purposes in big features are checking limited companies economic accounting along with the board and CEO: s management. In connection with increased requirements from the market, the own ranks and a row scandals where companies consistently created misled accounting which the external audit never detected, the internal auditing has grown himself stronger as well international as in Sweden. The internal auditing will according to their instruction from the company’s management in the specific company se to that nothing of the above occurs. Instead, this function will contribute to that the company is govern in better ways with fewer mistakes and a more reliable accounting as well financial as general. A big difference between the external audit and the internal audit which this thesis basically builds on is the theoretical knowledge that one is required to posses in order to conduct external opposite internal audit. In order to conduct external audit, the auditor need to, as described in Swedish legislation, hold a certain number academic points in specified subjects. The internal auditor however doesn´t have this kind of rules to follow. So how is quality in a function is that alone works with quality assurance assured? Well, through its own world extensive interest association, IIA, The Institute of Internal Auditors agency. This association provides a certification that persons that work with internal auditing can undergo. This certification which is standardized around in the entire world, is suitable to give the internal auditor fundamental knowledge of its intention and also to seem as a quality assurance for the internal auditing around in the globe. This certification is however rather extensive and requiring for the student. In Sweden only a minority of the internal auditors has undergone it. This thesis, which examine possible factors to why internal auditors choose to undergo this certification intend to answer this fact and the result that arrives is as follows: The employer requires this. The employee wants to market her/him on the labor market, often on an international such. The employee is on the verge to start up and the lead the organization in a new internal auditing department.