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Vilken kontroll spelar roll?: En förklarande studie om den interna revisionens påverkan för den externa revisionen
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.
2015 (Swedish)Independent thesis Advanced level (degree of Master (One Year)), 20 credits / 30 HE creditsStudent thesisAlternative title
Which control achieves the goal? : An explanatory study about the impact of internal audit on the cost of the external audit (English)
Abstract [sv]


Den interna revisorn antas ha bättre insyn i företaget än den externa. Enligt agentteori maximerar internrevisorn sin egen nytta, vilket ifrågasätter dennes oberoende. Dagens forskning är delad i två perspektiv där den interna revisionen och de externa revisionskostnaderna har ett positivt eller negativt samband. Den rådande trenden med ökad intern revision och kontroll i samband med den nya kontext som skapats genom de under 2000-talet införda regelverken motiverar och aktualiserar studien.


Syftet med denna studie är att förklara hur den interna revisionen påverkar kostnaden för den externa revisionen i svenska noterade bolag.


Studien har en kvantitativ forskningsstrategi och en deduktiv forskningsansats. Genom dokumentstudier har data för svenska noterade företag samlats in och med hjälp av en regressionsmodell analyserats. Operationalisering har skett i enlighet med tidigare forskning och internrevisionens förekomst har mätts med en dummyvariabel.


Studiens resultat visar att internrevisionens förekomst har ett starkt signifikant positivt samband med kostnaden för den externa revisionen. Studien finner att företag med internrevision får högre revisionskostnader, men att de bakomliggande orsakerna kan vara krav på ökade kontroller. Tidigare forskning bekräftar resonemanget och att efterfrågan på ökad kontroll leder till ökade investeringar i både den interna och externa revisionen. Studiens resultat implicerar att internrevisionen används av företagsledningen för att signalera förtroende till ägarna.

Abstract [en]


The internal auditor is assumed to have a greater insight in the firm than the external auditor. Agency theory tells us that the internal auditor maximizes his own utility, which questions his independence. The current research is divided into two perspectives where the internal audit and the cost of the external audit has a positive or a negative relationship. The prevailing trend of increased internal audit and control together with the new context created in the 21th century with introduced regulations motivates and actualizes this study.


The purpose of this study is to explain how the internal audit impacts the cost of the external audit in swedish listed firms.


This study has a quantitative research strategy and a deductive research approach. Data from swedish listed firms has been collected through studies of documents and analyzed with a linear regression. Operationalization has been made in accordance with previous research and the presence of internal audit has been measured with a dummy variable.


The result of this study shows that the presence of internal audit has a strongly significant positive relationship with the cost of the external audit. The study finds that firms with internal audit increase their audit costs, but that underlying reasons might be demand for greater control. Previous research confirms the argument and that demand for greater control leads to greater investments in both internal and external audit. The result of this study implies that internal audit is used by management to signal trust to the shareholders.

Place, publisher, year, edition, pages
2015. , 62 p.
Keyword [en]
Internal audit, External audit, Audit fee, Simunic, Complement, Substitute.
Keyword [sv]
Internrevision, Externrevision, Revisionskostnader, Simunic, Komplement, Substitut.
National Category
Business Administration
URN: urn:nbn:se:liu:diva-120791ISRN: LIU-IEI-FIL-A--15/02014--SEOAI: diva2:848561
Subject / course
Master Thesis in Business and Economics Programme (Business Administration)
Available from: 2015-08-27 Created: 2015-08-25 Last updated: 2015-08-27Bibliographically approved

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