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Revisionsprocessens digitalisering: Hur påverkar digitalisering revisionsprocessen ur ett perspektiv av tillförlitlighet och risk?
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2018 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Syfte: Syftet med arbetet är att undersöka hur digitaliseringen har påverkat revisionsprocessen fram till idag. Utifrån det, studera digitaliseringens påverkan på revisionsprocessen vad gäller revisionsrisker samt tillförlitlighet för att fördjupa oss kring vilka risker som uppstår.

Metod: En kvalitativ metod har använts för att samla material för arbetet. Fem olika auktoriserade revisorer har intervjuats genom semi-strukturerade intervjuer.

Slutsats: Studien bekräftar att digitaliseringen har medfört positiva faktorer som effektivisering inom revisionsprocessen. Även att tid befrias från det manuella arbetet till att lägga ner tid vid högriskområden, för att hålla risknivån så låg som möjligt. I samspel med den mänskliga bedömningen som en revisor besitter som tyder på kompetens och erfarenheter samt datorn som verktyg skapas en hög tillförlitlighet i revisionen.

Abstract [en]

Purpose: The purpose of this study is to investigate how digitization has affected the audit process until today. Based on this, study the impact of digitization on the audit process in terms of audit risk and reliability to further deepen into the risks that arise.

Method: A qualitative method has been used to gather material for this study. Five different authorized auditors have been interviewed through semi-structured interviews.

Conclusion: The study confirms that digitization has brought positive factors such as efficiency in the audit process. Even time is relieved from manual work to spend time on substantial risk areas, to keep the risk level as low as possible. In conjunction with the human assessment that an auditor possesses which indicates skills and experience as well as the computer as a tool, a high degree of reliability is created in the audit.

Place, publisher, year, edition, pages
2018.
Keywords [en]
Audit, Audit risk, Technology in audit, Credibility, Accounting and Audit process
Keywords [sv]
Revisionsprocess, Revision, Digitalisering, Revisionsrisker, Tillförlitlighet och IT-revision
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-39489OAI: oai:DiVA.org:mdh-39489DiVA, id: diva2:1212949
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2018-06-12 Created: 2018-06-04 Last updated: 2018-06-12Bibliographically approved

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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf