Essays about: "SME internal control"

Showing result 1 - 5 of 7 essays containing the words SME internal control.

  1. 1. Effects of outsourcing transactional processes : A multiple cases study of Swedish SMEs on risks found within the internal control

    University essay from Karlstads universitet/Handelshögskolan (from 2013)

    Author : Emelie Larsson; Johan Groening; [2018]
    Keywords : Outsourcing transactional processes; internal control; COSO-framework; risks; SME;

    Abstract : BackgroundToday’s competitive market forces companies to focus on their core processes. As a result, the number of outsourcing arrangements has grown and especially transactional processes outsourcing, which is clearly evident in Sweden. READ MORE

  3. 2. Do ISAs fulfil their aim in the audit of SMEs? : A study concerning how the implementation of ISAs in Sweden has affected audit quality and efficiency in the audit of small and medium-sized enterprises

    University essay from Uppsala universitet/Företagsekonomiska institutionen

    Author : Madeleine Bokedal; Sofia Fågelsbo; [2014]
    Keywords : RS; ISAs; SME; affect; audit quality; audit efficiency; documentation; requirements;

    Abstract : Previous research noticed a conflict between audit quality and efficiency that has been discussed when applying International Standards on Auditing (ISAs) in the audit of small and medium-sized enterprises (SMEs). However, there is a lack of research that concerns ISAs affect on audit quality and efficiency in the same study. READ MORE

  4. 3. Wake Up and Smell the Coffee -Resources and Management Control in the Café Sector

    University essay from Göteborgs universitet/Företagsekonomiska institutionen

    Author : Elisabeth Ek; Sandra Svensson; [2012-09-20]
    Keywords : Resource‐based view; Management Control System; café; SME; sector analysis; café trend;

    Abstract : Problem Discussion: Small and Medium‐sized Enterprises (SMEs) account for innova‐tions, job opportunities and development in an economy. 99% of all European enterprises are SMEs, but it is the large international corporations that control the market, often at the expense of the SMEs. READ MORE

  5. 4. Risk Control Systems in the Bankning Sector : A Case of Intercontinental Bank Ghana LTD

    University essay from Blekinge Tekniska Högskola/Sektionen för management

    Author : Julliet Amponsah; Ben Kofi Nyarko Williams; [2012]
    Keywords : Risk control; risk management;

    Abstract : Risk management as a component of the internal control mechanism of any organisation is as important as the reason for the existence of that organisation. This is because any organisation without a risk management system in place may as well not be in existence since they may lose the profit and the whole capital together. READ MORE

  6. 5. Auditor client relationship and audit Quality : The effects of long-term auditor client relationship on audit quality in SMEs

    University essay from Handelshögskolan vid Umeå universitet

    Author : Suhaib Aamir; Umar Farooq; [2011]
    Keywords : Audit Quality; Audit Tenure; auditor-client relationship; auditing in SMEs; auditing in Sweden; International Standards on Auditing ISA ; role of auditor; auditor size; auditor rotation; non-audit services; and auditor independence.;

    Abstract : Different scandals around the globe during the past, in specific during the last decade, have intrigued the stakeholders to question the roles of both auditors and management. But most of the fingers since then have been raised on the role of auditors, because it is the auditors who are entrusted with the responsibility to detect any errors or frauds in the financial reports of the client-firm. READ MORE