Articles liés à Internal Control Systems in Swedish Small and Medium...

Internal Control Systems in Swedish Small and Medium size Enterprises: A qualitative study of Effective Internal Control Features in SMEs in Umea, Sweden - Couverture souple

Berhanu, Zelalem; Teketel, Tsegahiwot

 
9783659000713: Internal Control Systems in Swedish Small and Medium size Enterprises: A qualitative study of Effective Internal Control Features in SMEs in Umea, Sweden
Couverture souple
ISBN 10 : 365900071X ISBN 13 : 9783659000713
Editeur : LAP LAMBERT Academic Publishing, 2012

Synopsis

Although the importance of internal control system is widely acknowledged among large companies, an efficient system of internal control is mainly missing in most of Small and Medium size Enterprises (SMEs) in general and Swedish SMEs in Umea in particular. This research is a humble contribution to the effort to implement effective internal control systems in Swedish SMEs as it highlights the importance of having a sound standardized internal control system in SMEs. The research applies an inductive approach in qualitative semi-structured interview and grounded theory as a method of analyzing the data collected from purposefully sampled small and medium size enterprises in Umea, Sweden. The major features of effective internal control system that emerged from this study are found to be sound control environment, comprehensive risk assessment processes, rigorous operational control activities, effective information and communication system, and efficient monitoring and evaluation system.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Présentation de l'éditeur

Although the importance of internal control system is widely acknowledged among large companies, an efficient system of internal control is mainly missing in most of Small and Medium size Enterprises (SMEs) in general and Swedish SMEs in Umea in particular. This research is a humble contribution to the effort to implement effective internal control systems in Swedish SMEs as it highlights the importance of having a sound standardized internal control system in SMEs. The research applies an inductive approach in qualitative semi-structured interview and grounded theory as a method of analyzing the data collected from purposefully sampled small and medium size enterprises in Umea, Sweden. The major features of effective internal control system that emerged from this study are found to be sound control environment, comprehensive risk assessment processes, rigorous operational control activities, effective information and communication system, and efficient monitoring and evaluation system.

Biographie de l'auteur

Zelalem Berhanu has a Masters Degree in Business Administration,Umea University,Sweden. He has worked as Senior Auditor in various Ethiopian institutions with a well-proven consideration of the ethical integrity the Audit profession requires. Tsegahiwot Teketel has a Masters Degree in Business Administration from Umea University, Sweden.

Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.

Éditeur
LAP LAMBERT Academic Publishing
Date d'édition
2012
Langue
anglais
ISBN 10 
365900071X
ISBN 13 
9783659000713
Reliure
Broché
Nombre de pages
112
Coordonnées du fabricant
non disponible
Personne responsable
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