Internal control in unlisted medium-sized manufacturing companies : A qualitative interview study on how medium-sized unlisted manufacturing companies work with internal control.

Title: Internal control in unlisted medium-sized manufacturing companies, A qualitative interview study on how medium-sized unlisted manufacturing companies work with internal control. Authors: Marc Neemeh Attaalla, Sajjad Ameen and Mojeb Abdul Majed Supervisor/ Tutor: Pia Nylinder, Martin HolgerssonDate: May 2021 Background and Problem discussion: Interna control in companies have become more relevant than ever in the recent decade. In US and Sweden, it is statutory to have an effective internal control in listed companies. The COSO- framework and an effective internal control is also well known among large companies. This created a curiosity to study how the internal control works in medium- sized companies that are not listed. Purpose:The purpose of the study is to create a deeper understanding of how the unlisted medium-sized manufacturing companies work with internal control. Method:A qualitative interview study is the method that is used to fulfil the purpose of the research. The interviews were held with individuals in leading positions in seven different medium sized companies that were unlisted in the stock market. The interviews were conducted in themes based on COSO-frameworks five components. Conclusion:All unlisted medium sized companies are working with the internal control. Companies are in large parts using COSO- frameworks five components unknowingly. We have also been able to identify similarities in difficulties regarding the interna control in the medium sized companies that have been studied