Essays about: "Anastasia Mörtsjö"

Found 1 essay containing the words Anastasia Mörtsjö.

  1. 1. The Process of Internal Audit’s Involvement with Enterprise Risk Management : The Influence on Internal Audit’s Objectivity and Independence

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Jonatan Bermudez Cuevas; Anastasia Mörtsjö; Victor Änilane; [2015]
    Keywords : Internal audit; Enterprise Risk Management; independence; objectivity; audit committee; senior management;

    Abstract : In 2004, the Institute of Internal Auditors (IIA) issued a paper that defined internal auditors’ role in Enterprise Risk Management (ERM) as a role that relates to measuring and monitoring performance. The present study examines how high internal audit involvement in ERM-related activities and a strong relationship between internal auditors and senior management influence internal auditors’ objectivity and independence. READ MORE