Styrning, uppföljning och kontroll : En fallstudie i ett landsting om olika aktörers perspektiv på intern kontroll

Internal control is a concept that has become increasingly topical in the wake of various financial scandals in the private and public sectors. In public organizations, new modes of operation and increased demand for cost efficiency have also contributed to an increased focus on internal control. Internal control in municipal services, such as a county council, is regulated by legislation. The Local Government Act states that the board of the municipality or county has the overall responsibility to ensure that there is a good internal control in the organization. The purpose of this paper is to examine the various actors’ perspectives on internal control in one county. The development of an internal control process has also been examined in order to answer the essay questions: How do participants in the county do when they develop an internal control plan? What models, tools and theories are used in the county in work on internal control? How does the perception of internal control differ between those who design the internal controls and those who carry out the internal controls? To meet the purpose and to answer the research questions, a case study was conducted in one Swedish county. Empirical data has been gathered through interviews and observations. The essay revealed that risk assessments are the basis for the internal control plan that is compiled. The risk assessments are done by scoring impact and probability. The definition of internal control that is emphasized is the definition by COSO. Other tools used in the internal control process are the regulations and the internal control plan. The results revealed that different norms exist at the strategic and operative levels. At the strategic level where internal controls are designed, the broader definition of internal control has had an impact. On the operative level, where internal control is carried out, it seems that the traditional view prevails; that internal control is about economic administration. Internal control has previously been equal to economic administration in the organization and this approach is still spread. With the broader definition of internal control according to COSO, internal control goes into areas where there already are many developed control processes of various types in the organization and the actors find it difficult to keep apart and see the meaning of all the various kinds of control processes.Validerat; 20110617 (anonymous