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Arwinge, Olof
Publications (10 of 14) Show all publications
Arwinge, O., Lindholm, C. & Öhman, P. (2018). Risk och riskhantering (11ed.). In: Fredrik Nilsson och Nils-Göran Olve (Ed.), Controllerhandboken: (pp. 429-469). Stockholm: Liber AB
Open this publication in new window or tab >>Risk och riskhantering
2018 (Swedish)In: Controllerhandboken / [ed] Fredrik Nilsson och Nils-Göran Olve, Stockholm: Liber AB , 2018, 11, p. 429-469Chapter in book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Liber AB, 2018 Edition: 11
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-371790 (URN)978-91-47-12701-6 (ISBN)
Available from: 2018-12-30 Created: 2018-12-30 Last updated: 2019-04-02Bibliographically approved
Olve, N.-G., Arwinge, O. & Magnusson, Å. (2017). Risk, strategi och styrning (1:1ed.). Lund: Studentlitteratur AB
Open this publication in new window or tab >>Risk, strategi och styrning
2017 (English)Book (Other academic)
Abstract [en]

A review and summary of research in various disciplines with relevance for risk-taking and control in organisations: business strategy, decision sciences, psychology, and management control. Risk-taking is integral to organisational work, and upside and downside risks have to be considered and treated in conjunction. Not only does management have to reach decisions on various risks in conjunction with strategy, they also have to find ways of decentralizing accountability through their organisation's control practices. This may be the essence of current buzzwords like stewardship and sustainability.

Place, publisher, year, edition, pages
Lund: Studentlitteratur AB, 2017. p. 255 Edition: 1:1
Keywords
strategy, control, decisions, accountability, risk, uncertainty, strategi, styrning, beslut, ansvar, risk, osäkerhet
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-337621 (URN)978-91-44-12135-2 (ISBN)
Available from: 2018-01-03 Created: 2018-01-03 Last updated: 2018-01-24Bibliographically approved
Arwinge, O. (2016). Internrevision: En introduktion (1ed.). Stockholm: Sanoma Utbildning AB
Open this publication in new window or tab >>Internrevision: En introduktion
2016 (Swedish)Book (Other (popular science, discussion, etc.))
Abstract [sv]

Samhälle och näringsliv förändras allt snabbare. Företag och organisationer blir allt mer sammanflätade. Nya affärsmodeller möjliggörs av avancerade informations- och kommunikationsteknologier som skapar nya sätt att producera, distribuera och konsumera. Samtidigt ökar intressentkraven på företag och organisationer. Framgångar beror allt mer på organisationers förmåga att förändras och utvecklas. En fullödig strategi måste därmed kombineras med dynamisk anpassningsförmåga och effektiv riskhantering. Internrevisionsverksamheter utvärderar och förbättrar styrning, riskhantering och kontroll i företag och organisationer. De skapar värde åt företag och organisationer genom att försäkra styrelse och ledning om huruvida risker hanteras på ett effektivt sätt. Under senare år har internrevision fått allt större uppmärksamhet där dess betydelse för kvalitet i styrningen av företag och organisationer betonas. Denna bok introducerar internrevision. Boken är skriven för studenter på universitet och högskolor och passar program som handlar om styrning av organisationer i allmänhet, och revision i synnerhet. Boken kan även fungera som ett stöd för praktiker som är nya i rollen som internrevisor

Place, publisher, year, edition, pages
Stockholm: Sanoma Utbildning AB, 2016. p. 382 Edition: 1
Keywords
Internrevision
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-297193 (URN)978-91-523-3829-2 (ISBN)
Available from: 2016-06-22 Created: 2016-06-22 Last updated: 2016-06-22
Arwinge, O. (2015). En introduktion till intern styrning och kontroll (1ed.). Stockholm: Sanoma Utbildning
Open this publication in new window or tab >>En introduktion till intern styrning och kontroll
2015 (Swedish)Book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Sanoma Utbildning, 2015. p. 200 Edition: 1
Keywords
Intern kontroll
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-236736 (URN)978-91-523-3135-4 (ISBN)
Available from: 2014-11-22 Created: 2014-11-22 Last updated: 2014-12-02
Arwinge, O., Nilsson, F. & Olve, N.-G. (2015). Intern styrning och kontroll med särskilt fokus på försäkringssektorn (1ed.). In: Peter Öhman och Heléne Lundberg (Ed.), Trovärdighet och förtroende i ekonomiska relationer: (pp. 95-124). Lund: Studentlitteratur AB
Open this publication in new window or tab >>Intern styrning och kontroll med särskilt fokus på försäkringssektorn
2015 (Swedish)In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Peter Öhman och Heléne Lundberg, Lund: Studentlitteratur AB, 2015, 1, p. 95-124Chapter in book (Refereed)
Place, publisher, year, edition, pages
Lund: Studentlitteratur AB, 2015 Edition: 1
Keywords
finanisella företag, intern kontroll, riskhantering
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-259429 (URN)978-91-44-10614-4 (ISBN)
Available from: 2015-08-03 Created: 2015-08-03 Last updated: 2015-08-03
Arwinge, O. (2014). Internal Control in the Financial Sector: A Longitudinal Case Study of an Insurance Company. (Doctoral dissertation). Uppsala: Uppsala universitet
Open this publication in new window or tab >>Internal Control in the Financial Sector: A Longitudinal Case Study of an Insurance Company
2014 (English)Doctoral thesis, monograph (Other academic)
Abstract [en]

This thesis comprises of an initial summary of Study I which is my licentiate thesis in business administration. Study I is a literature study on internal control. Thereafter follows Study II which is a case study of Swedish insurance organization. The case study adopts a contingency perspective and attempts to find environmental and firm-level factors that influence the design, use and outcome of internal control. Study II is a longitudinal study that accounts for key internal-control developments that occurred between 2000-2010. This case study finds that there are two environmental influences that significantly affected internal-control design, use and outcome. They consist of environmental uncertainty and regulatory and supervisory forces. Their influences differ in nature but jointly they act to set boundaries and frame in-ternal-control design, use and outcome. There are two firm-level influences of governance structure and managerial attitudes that act jointly with strategy to affect the design, use and outcome of internal control. While environmental influences set boundaries and frame internal-control work, firm-level contingencies can effectively enable or disable internal-control effectiveness. These firm-level influences provide means and opportunities to internal-control work. My longitudinal research suggests that evolutionary steps have been taken regarding internal-control design and use. In sum these steps correspond to a shift in internal-control orientation and a transformation of practices where Folksam has been moving from a looser towards a tighter form of internal control, with greater transparency in operational risk management. Finally, based on the internal-control principles of the COSO framework I see that particular principles have been enhanced within the Folksam system of internal control. The components of these principles are the control environment, risk assessment and monitoring.

Place, publisher, year, edition, pages
Uppsala: Uppsala universitet, 2014. p. 264
Series
Doctoral thesis / Företagsekonomiska institutionen, Uppsala universitet, ISSN 1103-8454 ; 167
Keywords
Internal Control, Risk Management, Governance, Combined Assurance, Audit, Intern kontroll, Riskhantering, Styrning, Ramverk för försäkran, Revision
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-218906 (URN)
Public defence
2014-04-08, Universitetshuset, Hörsal IX, Biskopsgatan 3, Uppsala, 13:15 (English)
Opponent
Supervisors
Available from: 2014-03-12 Created: 2014-02-19 Last updated: 2016-08-16Bibliographically approved
Arwinge, O., Eklöv Alander, G. & Nilsson, F. (2013). Intern kontroll och ekonomistyrning - två sidor av samma mynt? (1:1ed.). In: Erik Jannesson och Matti Skoog (Ed.), Perspektiv på ekonomistyrning (pp. 211-231). Stockholm: Liber
Open this publication in new window or tab >>Intern kontroll och ekonomistyrning - två sidor av samma mynt?
2013 (Swedish)In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson och Matti Skoog, Stockholm: Liber, 2013, 1:1, p. 211-231Chapter in book (Other academic)
Place, publisher, year, edition, pages
Stockholm: Liber, 2013 Edition: 1:1
Keywords
ekonomistyrnig, intern kontroll, intern revision, riskhantering
National Category
Economics and Business
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-192712 (URN)978-91-47-09694-7 (ISBN)
Available from: 2013-01-24 Created: 2013-01-24 Last updated: 2013-02-21Bibliographically approved
Arwinge, O. & Rost, I. (2013). Modellen om tre försvarslinjer skapar struktur kring riskägarskapet. Balans : tidskrift för redovisning och revision (6), 32-35
Open this publication in new window or tab >>Modellen om tre försvarslinjer skapar struktur kring riskägarskapet
2013 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 6, p. 32-35Article in journal, Editorial material (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Far Akademi: , 2013
Keywords
Governance, risk and control
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-200975 (URN)
Available from: 2013-06-04 Created: 2013-06-04 Last updated: 2017-12-06Bibliographically approved
Arwinge, O. & Hult, A. (2013). Ställ fler frågor om intern styrning och kontroll. Balans : tidskrift för redovisning och revision (2)
Open this publication in new window or tab >>Ställ fler frågor om intern styrning och kontroll
2013 (Swedish)In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 2Article in journal, Editorial material (Other (popular science, discussion, etc.)) Published
Place, publisher, year, edition, pages
Stockholm: , 2013
Keywords
intern styrning och kontroll
National Category
Business Administration
Identifiers
urn:nbn:se:uu:diva-193441 (URN)
Available from: 2013-02-03 Created: 2013-02-03 Last updated: 2017-12-06Bibliographically approved
Nilsson, F., Olve, N.-G. & Arwinge, O. (2013). The Internal Auditor’s Involvement in Acquisitions (1ed.). In: Helén Anderson, Virpi Havila, Fredrik Nilsson (Ed.), Mergers and Acquisitions: The Critical Role of Stakeholders (pp. 101-122). New York: Routledge
Open this publication in new window or tab >>The Internal Auditor’s Involvement in Acquisitions
2013 (English)In: Mergers and Acquisitions: The Critical Role of Stakeholders / [ed] Helén Anderson, Virpi Havila, Fredrik Nilsson, New York: Routledge, 2013, 1, p. 101-122Chapter in book (Other academic)
Place, publisher, year, edition, pages
New York: Routledge, 2013 Edition: 1
Series
Routledge advances in management and business studies ; 52
Keywords
Acquisitions, Mergers, Internal Auditor
National Category
Business Administration
Research subject
Business Studies
Identifiers
urn:nbn:se:uu:diva-186996 (URN)978-0-415-53653-3 (ISBN)978-0-203-11137-6 (ISBN)
Available from: 2012-12-02 Created: 2012-12-02 Last updated: 2013-02-28Bibliographically approved
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