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Miljoner på spel: Hur svenska storbanker arbetar med intern kontroll för att förhindra, upptäcka och åtgärda individuell yrkesbaserad ekonomisk brottslighet.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
Linköping University, Department of Management and Engineering, Business Administration. Linköping University, Faculty of Arts and Sciences.
2012 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Millions at risk : How internal white collar crime can be prevented, detected and adjusted by the internal control in Swedish universal banks. (English)
Abstract [sv]

Bakgrund: Under senare år har skandaler inom svenska banker uppmärksammats. Det har senare visat sig att många skandaler har uppkommit till följd av brister inom den interna kontrollen. Samtidigt har antalet interna brott som begås på grund av en svag intern kontroll ökat trots att flera noterade bolag har ökat sina investeringar i den interna kontrollen. Banker har en viktig roll i samhället men den interna kontrollens betydelse för att motverka individuell yrkesbaserad ekonomisk brottslighet inom svenska storbanker är inte särskilt utredd.

Syfte: Studien ämnar bidra med en förståelse för hur intern yrkesbaserad ekonomisk brottslighet motverkas med de svenska storbankernas interna kontroll med hänvisning till Internal Control – Integrated Framework och Three Lines of Defence. Vidare ämnar studien utreda om orsaker bakom individuell yrkesbaserad ekonomisk brottslighet är kända hos de svenska storbankerna samt om denna kännedom ser olika ut inom organisationerna. Slutligen syftar studien att diskutera eventuella förbättringsområden som upptäckts.

Metod: Studien innefattar en kvalitativ del som består av intervjuer med personer som innehar god kännedom om intern kontroll. Även en kvantitativ del ingår i studien i form av enkäter som distribuerats till kontorschefer. Teori och empiri har kontinuerligt utvärderats och anpassats vilket innebär att ett iterativt synsätt har använts i studien.

Resultat: Studien har visat att de svenska storbankerna byggt ut och kompletterat de modeller som syftet omfattar. Även indikationer på problemområden inom tillämpandet av Three Lines of Defence har uppmärksammats. Vidare har studien visat att bakomliggande orsaker till individuell yrkesbaserad ekonomisk brottslighet är mindre kända på en lägre organisatorisk nivå inom bankerna. Slutligen har ett antal förbättringsområden inom studiens ramar identifierats. De omfattar främst (1) att medarbetare i större utsträckning skall förstå syftet med den interna kontrollen och (2) att några kontrollaktiviteter har god utvecklingspotential inom bankerna.

Abstract [en]

Background: Scandals within Swedish banks have been observed during the past years. Many of these have occurred as a consequence of defaults in the internal control. Simultaneously many internal white collar crimes have been committed as a consequence of weak internal control, even though public companies have increased their investments in their internal control. Banks have an important role in society; still the importance of the internal control to counteract internal white collar crime towards Swedish banks is yet to be unraveled.

Aim: The study aim to contribute to an understanding of how internal white collar crime within universal banks can be counteracted by means of the internal control, within Internal Control – Integrated Framework and Three Lines of Defence. The purpose is further to investigate if causes to internal white collar crime are well-known among the universal banks at different organizational levels. The study is also aiming to discuss potential improvements that have been identified.

Implementation: Both qualitative and quantitative strategies have been used. The qualitative strategy has included interviews with persons who have intimate knowledge of internal control. The quantitative strategy has included a questionnaire that was distributed to chiefs of retail departments. The study is iterative since theory and empirics have been evaluated and adjusted on a regularly basis.

Result: The universal banks have made supplements to those models that the study comprehends and there are some problem areas within the use of Three Lines of Defence. Further, the study has revealed that causes to internal white collar crime are less known at a lower organizational level. A few areas that can be improved have been identified. Those of most importance are; (1) the purpose of the internal control must be better understood of employees and (2) some control activities have development potential.Search terms: Internal control, COSO, Three Lines of Defence, the four largest Swedish banks, white collar crime.

Place, publisher, year, edition, pages
2012. , 107 p.
Keyword [en]
Internal control, COSO, Three Lines of Defence, the four largest Swedish banks, white collar crime.
Keyword [sv]
Intern kontroll, individuell yrkesbaserad ekonomisk brottslighet, COSO, Three Lines of Defence, de svenska storbankerna.
National Category
Business Administration
Identifiers
URN: urn:nbn:se:liu:diva-85123ISRN: LIU-IEI-FIL-A--12-01188--SEOAI: oai:DiVA.org:liu-85123DiVA: diva2:564904
Subject / course
Master Thesis in Business Administration (Magisteruppsats i Företagsekonomi)
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2012-11-05 Created: 2012-11-05 Last updated: 2013-03-04Bibliographically approved

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