The purpose of this thesis was to determine a role of internal auditing in accounting department and to investigate the policies of internal controls. The thesis was commissioned by Attendo Finland group.

The theoretical section of the thesis dealt with internal auditing, internal control and to a less extent basic accounting and risk management. In internal auditing especially COSO method was exemined. The theoretical section delat with internal auditing and evaluated and developed internal controls. All the material was collected from professional literature.

The empirical section of the thesis introduces the case company Attendo Finland group and its policies of internal audit and internal controls. The method of this thesis is qualitative based on subjective experiences and Attendo Finland group’s Chief Financial Officer.

As a result of this thesis it can be found that Attendo Finland group puts effort in to improving internal auditing. All existing methods of internal auditing are sufficient but there are a few minor challenges. Company improves they processes and use consultants to update the processes.

This thesis provides a good starting point for investigating other processes in other departments too.