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DIGITALISERINGENS PÅVERKAN PÅ REVISIONSPROCESSEN: Med fokus på effektivitet och kvalitet
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
Mälardalen University, School of Business, Society and Engineering.
2022 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Digitaliseringen har haft en stor påverkan på hur revisionsprocessen genomförs. Specifikt i planeringsfasen och granskningsfasen. Det har skett ett stort skifte i dem olika arbetsmomenten. Revisonensyrket har gått ifrån tidskrävande insamlingsarbete till ökad granskning med hjälp av digitala verktyg.

 Digitaliseringen har även haft en stor påverkan på effektivitet och en positiv påverkan på revisonskvalitén. Med hjälp av dem digitala verktygen som har underlättat dem olika arbetsmomenten har en effektivitet uppstått. I form av mindre repetitiva arbetsmoment som kan skötas automatiskt och utvidgad granskning. Effektiviteten har inburit att en ökad granskning och rådgivning kan ske som har påverkat revisonskvalité positivt

Abstract [en]

Digitization has had a major impact on how the audit process is carried out. Specifically in the planning phase and the review phase. There has been a big shift in those different work steps. The auditing profession has gone from timeconsuming fundraising work to increased review with the help of digital tools. 

 Digitization has also had a major impact on efficiency and a positive impact on audit quality. With the help of the digital tools that have facilitated the various work steps, an efficiency has emerged. In the form of less repetitive work steps that can be handled automatically and extended review. The efficiency has meant that an increased review and advice can take place that has had a positive effect on audit qualit

Place, publisher, year, edition, pages
2022. , p. 38
Keywords [sv]
Digitalisering, revisionsprocessen, effektivitet, kvalitet
National Category
Business Administration
Identifiers
URN: urn:nbn:se:mdh:diva-58525OAI: oai:DiVA.org:mdh-58525DiVA, id: diva2:1664223
Subject / course
Business Administration
Presentation
2022-06-02, zoom, 13:20 (Swedish)
Supervisors
Examiners
Available from: 2022-06-15 Created: 2022-06-03 Last updated: 2025-10-10Bibliographically approved

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