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  • 1.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    En introduktion till intern styrning och kontroll2015 (ed. 1)Book (Other academic)
  • 2.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Internal Control: A study of concept and themes2012Licentiate thesis, monograph (Other academic)
    Abstract [en]

    The concept of internal control has developed along with audit practice. As demands have been made for greater accountability in corporate governance, the significance of internal control systems in companies has increased. Traditionally internal control has had a fairly direct relationship to financial reporting quality but wider approaches to internal control have expanded those boundaries much further. Stakeholders are increasingly concerned with the effectiveness of internal controls, and disclosure requirements are making firms to go public with regard to their internal control systems. From a design perspective,current research suggests that internal control designs are contingent upon variables such as company strategies, risk appetite, regulatory characteristics, and organizational size. Also there is much to learn about internal control quality, and the way internal control quality is associated with overall corporate governance quality. This book fills that gap.

  • 3.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Internal Control in the Financial Sector: A Longitudinal Case Study of an Insurance Company2014Doctoral 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.

  • 4.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Internrevision: En introduktion2016 (ed. 1)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

  • 5.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Eklöv Alander, Gunilla
    Företagsekonomiska institutionen, Stockholms universitet.
    Nilsson, Fredrik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Intern kontroll och ekonomistyrning - två sidor av samma mynt?2013In: Perspektiv på ekonomistyrning / [ed] Erik Jannesson och Matti Skoog, Stockholm: Liber, 2013, 1:1, p. 211-231Chapter in book (Other academic)
  • 6.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hult, Anders
    Ställ fler frågor om intern styrning och kontroll2013In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 2Article in journal (Other (popular science, discussion, etc.))
  • 7.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Lindholm, Cecilia
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Öhman, Peter
    Risk och riskhantering2018In: Controllerhandboken / [ed] Fredrik Nilsson och Nils-Göran Olve, Stockholm: Liber AB , 2018, 11, p. 429-469Chapter in book (Other academic)
  • 8.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Munkby, Tomas
    Intern kontroll i finansiell sektor: En studie av brister2011In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, ISSN 034-8208, no 6-7, p. 25-30Article in journal (Other (popular science, discussion, etc.))
  • 9.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Nilsson, Fredrik
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Intern styrning och kontroll med särskilt fokus på försäkringssektorn2015In: Trovärdighet och förtroende i ekonomiska relationer / [ed] Peter Öhman och Heléne Lundberg, Lund: Studentlitteratur AB, 2015, 1, p. 95-124Chapter in book (Refereed)
  • 10.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Rost, Inger
    Modellen om tre försvarslinjer skapar struktur kring riskägarskapet2013In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 6, p. 32-35Article in journal (Other (popular science, discussion, etc.))
  • 11.
    Arwinge, Olof
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Wikland, Torbjörn
    Utvecklingen av intern styrning och kontroll - reflektioner utifrån uppdaterat ramverk2013In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 8Article in journal (Other (popular science, discussion, etc.))
  • 12.
    Nilsson, Fredrik
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Olve, Nils-Göran
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    The Internal Auditor’s Involvement in Acquisitions2013In: 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)
  • 13.
    Olve, Nils-Göran
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Hur förmedlar styrelser riskaptit?: Reflektioner utifrån en ny vägledning2012In: Balans : tidskrift för redovisning och revision, ISSN 0346-8208, no 4, p. 32-35Article in journal (Other (popular science, discussion, etc.))
  • 14.
    Olve, Nils-Göran
    et al.
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Arwinge, Olof
    Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
    Magnusson, Åke
    Risk, strategi och styrning2017 (ed. 1:1)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.

1 - 14 of 14
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