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Digitalisering - En kvalitativ fallstudie som visar hur digitaliseringen har påverkat revisionsprocessen och revisorns roll
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
University of Borås, Faculty of Textiles, Engineering and Business.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Digitalization - A qualitative case study that shows how digitization has impacts on the audit process and the auditor’s role (English)
Abstract [sv]

Revisionsbranschen är i ständig utveckling vilket medför att revisionen blir digitaliserad och automatiserad. En sådan utveckling är att det ställs krav på nya kompetenser hos revisorerna. Revisorerna behöver få kunskap om hur digitaliseringen påverkar deras roll och arbetssätt i framtiden så de får en bättre förståelse för yrket. Denna studie kommer således att svara på hur digitaliseringen påverkat revisorns roll och de kompetenser som krävs för att klara den nya arbetsmiljön. Studien har medfört en abduktiv forskningsansats med kvalitativforskningsmetod. Det har intervjuats fyra stycken auktoriserade revisorer på två stora och två mindre företag. I studien ligger fokuset på fyra delar, revisionsprocessen, digitalisering, kompetensbehov och framtida revisorer. Resultatet visar att det finns en kunskapsgap mellanrevisionsbranschen och högskolor, nyexaminerade studenter är oftast inte tillräckligt förberedda inför den nya arbetsmiljön eftersom högskolan följer en gammal utbildningsplan. Revisionsbranschen har lyckats att följa med på digitaliseringen men däremot så har inte högskolan eller universitet lyckats med att hänga med näringslivet.

Abstract [en]

The audit industry is in constant development, which means that the audit will be digitized and automated. Such a development is that demands are placed on new competencies for the auditors. The auditors need to gain knowledge about how digitalization affects their role and way of working in the future so that they get a better understanding of the profession. This study will thus answer how digitalization has affected the auditor's role and the competencies required to manage with the new working environment. The study has led by an abductive research approach with a qualitative research method. Four authorized auditors have been interviewed at two large and two smaller companies. The study focuses on four parts, the audit process, digitization, competence needs, and future auditors. The result shows that there is a gap in knowledge between the auditing industry and university. Newly graduated students are usually not sufficiently prepared for the new working environment because the university follows an old education plan. The auditing industry has succeeded in keeping up with the digitization, but on the other hand the university has not succeeded in keeping up with the business sector.

Place, publisher, year, edition, pages
2019.
Keywords [en]
Digitalization, Auditors, Auditing process, Robotic Process Automation, Artificial Intelligence, Qualification needs
Keywords [sv]
Digitalisering, Revisorer, Revisionsprocessen, Robotic Process Automation, Artificial Intelligence, Kompetensbehov
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hb:diva-21665OAI: oai:DiVA.org:hb-21665DiVA, id: diva2:1346051
Subject / course
Business Administration
Supervisors
Examiners
Available from: 2019-08-28 Created: 2019-08-27 Last updated: 2019-08-28Bibliographically 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
  • harvard-cite-them-right
  • 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