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Kauppakorkeakoulu | Laskentatoimen laitos | Laskentatoimi | 2014
Tutkielman numero: 13872
Implementing the monitoring activities component of the COSO framework
Tekijä: Vollbehr, Liisa
Otsikko: Implementing the monitoring activities component of the COSO framework
Vuosi: 2014  Kieli: eng
Laitos: Laskentatoimen laitos
Aine: Laskentatoimi
Asiasanat: laskentatoimi; accounting; valvonta; control; raportit; reports
Sivumäärä: 100
Kokoteksti:
» hse_ethesis_13872.pdf pdf  koko: 2 MB (1446470)
Avainsanat: COSO; internal controls; monitoring; financial reporting
Tiivistelmä:
The purpose of the study is to examine how the Monitoring Activities component of the COSO Framework can be applied and implemented in a publicly traded company. The purpose of the monitoring component of the COSO Framework is to ensure the effectiveness of internal controls within an organization. This thesis will contribute to the understanding of the practical implications of the implementation of the monitoring activities. The thesis is carried out as a single case study with a constructive research approach in a Finnish based case company operating in both production and retail business. During the case study most important key processes, key control requirements and key controls are identified. The metrics for monitoring the key controls, Key Control Indicators, are developed.

The development of the Key Control Indicators is conducted with risk-based approach on the most important control requirements and controls in terms of the company's financial reporting. Key Control Indicators are developed by utilizing the company's existing controls and monitoring procedures. This study presents lessons learned from the implementation and suggests a reporting process for monitoring activities in the case company. The case research is analyzed and reflected in the light of the related literature.
Verkkojulkaisut ovat tekijänoikeuden alaista aineistoa. Teokset ovat vapaasti luettavissa ja tulostettavissa henkilökohtaista käyttöä varten. Aineiston käyttö kaupallisiin tarkoituksiin on kielletty.