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The Role of Internal Audits within Financial Institutions in Sweden
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2016 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Corporate governance is a highly discussed topic in financial circles. Recent corporate failures have triggered regulatory reforms where the internal audit was given a stronger position. However, this regulatory evolution also brought challenges to internal audit activity. The growing demands and pressure from stakeholders have placed internal auditors in a difficult position of having to serve several stakeholders and sometimes inconsistent ones with different agendas. That is why the aim of this thesis was to examine how regulations have impacted the internal audit within financial institutions with a special focus on internal auditors’ relations with their stakeholders. In order to achieve the aims of this study, qualitative interviews were conducted as they were considered most suitable in order to uncover a deeper meaning and significance regarding the topic. The findings in this study indicate that internal auditing activity within financial institutions faces a multitude of challenges. Beyond having to deal with traditional duties, these institutions now have to incorporate mandatory audits from regulators within their scope of practise as well. This steers them in a direction where they have to satisfy the needs of yet another stakeholder. 

Place, publisher, year, edition, pages
2016. , 57 p.
Keyword [en]
internal audit, corporate governance, regulations, board of directors, audit committee, senior management, agency theory
National Category
Business Administration
URN: urn:nbn:se:uu:diva-302317OAI: oai:DiVA.org:uu-302317DiVA: diva2:957076
Educational program
Master Programme in Accounting, Auditing and Analysis
Available from: 2016-09-01 Created: 2016-08-31 Last updated: 2016-09-01Bibliographically approved

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