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Intern kontroll i svenska storbanker: En studie av kommunikation och integration av intern kontroll
Linköping University, Department of Management and Engineering. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering. Linköping University, Faculty of Arts and Sciences.
2011 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Internal Control in Swedish Banks : A study of communication and integration of internal control (English)
Abstract [sv]

Bakgrund och Problem: Det har visat sig att en gemensam nämnare bland de bakomliggande orsakerna till den senaste finanskrisen var bristande intern kontroll. Det var även en av orsakerna till att en svensk bank i augusti år 2010 gick i konkurs och det kan ses som högst oväntat med tanke på de utvecklade regler, ramverk och granskningar som finns för de svenska bankerna idag. För att den interna kontrollen i ett företag ska fungera väl måste den integreras i hela verksamheten. I dagsläget finns det tecken på att det råder en lucka mellan den interna kontroll som styrelse vill uppnå och den som når fram till medarbetarna i banken.

Syfte: Uppsatsens syfte är att studera hur de fyra svenska storbankerna arbetar med intern kontroll idag samt analysera kommunikationen och integrationen av den interna kontrollen i verksamheten. Vidare vill vi bidra till en insikt om hur intern kontroll integreras och blir en del av det dagliga arbetet i banken.

Metod/Empiri: Då studien undersöker hur kommunikationen och integrationen av intern kontroll ser ut i de svenska storbankerna, ansågs en enbart kvalitativ metod med intervjuer av personer som aktivt arbetar med intern kontroll inte vara tillräckligt. Det empiriska materialet består därför av intervjuer med personer som arbetar aktivt med den interna kontrollen i de fyra svenska storbankerna samt en enkätundersökning bland medarbetarna ute i verksamheten.

Slutsats: Arbetet med den interna kontrollen i de svenska storbankerna fungerar väl och det går att märka en tendens till ökat fokus inom området. En samlad bedömning och en jämförelse av intervjurespondenternas svar och enkäternas svar visar att ett gap i kommunikationen angående den interna kontrollen kan anas. Det finns därmed också en brist i integrationen av den interna kontrollen.

Abstract [en]

Background and Problem: It was shown that the lack of internal control was a common denominator among the reasons for the recent financial crisis. It was also one of the reasons that a Swedish bank in August 2010 went bankrupt and this can be seen as highly unexpected due to the developed rules, frameworks and reviews that exist for the Swedish banks today. In order for a company to accomplish a well functional internal control it must be integrated throughout the whole organization. In the current situation there is evidence confirming an existence of a gap between the internal control a board request and what is accessible to employees in the bank.

Aim: The purpose of this thesis is to study how the four major Swedish banks are operating the internal control today, also, analyzing the communication and integration of the internal control within the organization. We also wish to contribute to an understanding of how internal control is integrated and how it becomes a part of the daily work in the bank.

Method/Empirics: Since this study examines how communication and integration of internal control appears in the major Swedish banks, a purely qualitative approach with interviews of people who actively work with the internal control was not considered as sufficient. Therefore, the empirical data consists of interviews with employees who are actively working with internal control in the four major Swedish banks and additionally, a survey was sent to the employees working in the daily business.

Conclusions: The work with internal control in the major Swedish banks is well functioning and it is possible to notice a tendency for increased focus for the subject. An overall assessment and comparison of responses from the interviews and the survey indicates a gap in communication regarding internal control. Thus, there is a lack of integration of the internal control.

Place, publisher, year, edition, pages
2011. , 99 p.
Keyword [en]
Internal control, Integration, Communication, COSO/ERM, bank, Corporate Governance, Operational risk, Basel regulation, ”Three Lines of Defence”
Keyword [sv]
Intern kontroll, integration, kommunikation, COSO/ERM, bank, bolagsstyrning, operativ risk, Baselregelverken, ”Three Lines of Defence”
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:liu:diva-72854ISRN: LIU-IEI-FIL-A--11/01004--SEOAI: oai:DiVA.org:liu-72854DiVA: diva2:463315
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2011-12-09 Created: 2011-12-09 Last updated: 2011-12-09Bibliographically approved

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