Title: The Control Environment and Internal Auditor - Does the control environment influence the possibility of internal auditors to detect fraud Seminar date: 2015-06-04 Course: BUSN69 Degree Project - Accounting & Auditing Authors: Ha Vu & Silvia Segura Advisors: Karin Jonnergård & Peter W. Jönsson Five key words: Internal Auditor, COSO, Control Environment, Fraud detection, Fraud M

Syfte: Vårt syfte är att generera kunskap om människors attityd kring miljövänliga köksprodukter och dess tillhörande information, och hur dessa attityder skiljer sig åt mellan olika demografiska grupper. Teoretiskt perspektiv: Uppsatsen huvudsakliga teori är köpprocessen och kompletteras med teorier om köpmotiv, risk & osäkerhet samt engagemang. Här motiveras också de sex hypoteser som formu

Abstract: A central debate within the field of Economic History and Growth studies is the effect trade liberalization has on the long-term growth of an economy. One radical switch in the foundation of an economy is from Import Substitution Industrialization (ISI) to Trade Liberalization. Mexico is one of the economies that have undergone this transformation since the early 1980s. This paper makes

Recent global warming trends, particularly in the arctic regions and Himalayas are modifying forest structure and function, notably biogeographical changes in tree species distribution together with alteration in Net Primary Production (NPP), Leaf Area Index (LAI) and Carbon biomass. These alterations are most pronounced in mountain environments, carrying significant impacts on woody species which

Barns användning av digitala medier ökar för varje år som går. Denna studie försöker besvara vilken inställning föräldrar har till barns medieanvändning och vilka förklaringar som kan ligga bakom denna inställning. Det empiriska underlaget till studien består av fem intervjuer, samtliga informanter hade minst två barn, i åldrarna 5-17 år. Det mest angelägna som framkom under intervjuerna var att i

This thesis investigates if, and in that case to what extent, the fund manager’s skills affect return of private equity funds. A regression analysis based on performance data of private and public equity is undertaken and used to determine the value added through skills provided by fund managers. The results indicate that skills do in fact affect returns in private equity with up to 10% annually.

The nanoscale surface topography of artificial materials, independent of surface chemistry, is known to significantly influence protein adsorption. Analyzing protein behavior in the presence of nanostructured surfaces is important in the areas such as medical implants development and biosensors. Surfaces with well-defined nanoscale topography can be fabricated by the available nanofabrication tech

The aim of this thesis is to examine how political Islam as an ideology of the Turkish state has constructed gender roles and influenced gender-based violence in Turkey. The political Islam, as a term, refers to a broad political movement. My focus of interest is the political Islam as advocated by the Justice and Development Party and its discourses shaped within this ideology. In order to invest

There is a widespread perception among scholars and policymakers that a link exists between entrepreneurship and GDP growth. Based on data from 33 OECD countries between 2001 and 2011, this essay aims to empirically investigate the impact of entrepreneurship on economic growth. More specifically, this essay seeks to analyze how entrepreneurship contributes to different types of economic growth. In

This thesis examines whether foreign direct investment (FDI) has a positive impact on the overall welfare in the host country in the region of Sub- Saharan Africa. As a measurement for welfare the human development index (HDI) is used. In addition the thesis examines whether FDI in resource rich countries have a different impact on a country’s human development. The empirical study is based on pan

The question ‘What is Vulnerability’ is hard to answer. This thesis deals with this question by investigating narratives of vulnerability amongst staff members at DIGNITY – Danish Institute Against Torture. Drawing on the thoughts, theories and epistemology of understanding vulnerability by Erinn C. Gilson and Judith Butler, this thesis seeks to uncover how vulnerability is narrated amongst staff

Being one of the poorest countries in the world in UN’s Human Development Ranking, Mozambique struggles with both poverty and malnutrition. This runs counter to the fact that Mozambique is a country rich in natural resources with a great supply of crops. Research has shown that the lack of preserving methods within the agricultural field is a contributing factor that strongly affects the countries

Survey response rates are declining in most developed countries, and Sweden is no exception. Declining response rates are believed to be due to recent social and tech-nological development in society. Young people are the most difficult to recruit. The increase in nonresponse is often explained by a phenomenon called “survey fatigue” – i.e. that people become overwhelmed by the number of surveys t

Purpose: This study’s purpose is to study the long term effects of M&A and to examine whether stock price is the only determinant of post-merger performance or if operating performance can be used as an additional determinant. How underlying variables impact these measures are also part of this study´s purpose. Methodology: A quantitative approach is used where two event studies are conducte

Kemiska angrepp av sulfater och svavelsyra är ett allt vanligare problem på svenska avloppsrör i betong. Inte minst tillverkarna av betongrör har märkt av ökningen, trots att deras rör uppfyller de krav som ställs är den faktiska beständigheten sämre än förväntat. Angrepp av denna typ är inget nytt i Sverige men har tidigare varit isolerat till få, särskilt extrema miljöer, till exempel rör från i

This study investigates the relationship between income and health of individuals in South Africa. In particular it tests whether the relative, rather than just the absolute, income of the individual plays a significant part in determining health outcomes. The absolute income hypothesis (AIH) is tested and, in line with previous related research, found significant, so that individuals with higher

Counterfeiting of electronic components is a growing problem, leading to lost revenue for companies as well as unreliable products delivered to customers. There is no general way for small hardware companies to deal with the problem. Addressing counterfeiting is usually not a high priority for these companies, though it is still imperative for them to deliver products with guaranteed functionality

Two-factor authentication is the method of combining two so called authentication factors in order to enhance the security of user authentication. An authentication factor is defined as ”Something the user knows, has or is”. Something the user knows is often the traditional username and password, something the user has is something that the user is in physical possession of and something the user