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Digitaliseringens påverkan på effektivitet och teknologiska risker inom revisionsbranschen: En kvalitativ studie om effektivitet och digitala risker ur ett revisionsperspektiv
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2019 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [sv]

Denna studie syftar till att belysa att digitalisering inte bara medför effektivare arbete, utan även att risker inom teknologi och informationssäkerhet uppkommit i revisionsbranschen till följd av en allt mer digitaliserad arbetsprocess. Studiens forskningsfråga lyder “Hur påverkas effektiviteten och vilka teknologiska risker har uppstått inom revisionsbranschen till följd av en allt mer digitaliserad arbetsprocess?”. Underlaget består av en omfattande litteraturstudie och intervjuer med yrkesverksamma revisorer på de fyra största revisionsbyråerna. Studien visar att effektiviteten i arbetet påverkats positivt av digitaliseringen, men att det även finns en ökad risk för att konfidentiell information ska läcka ut samt en ökad sårbarhet i arbetsprocessen på grund av tekniska komplikationer.

Abstract [en]

This study aims to show that digitalization not only lead to more efficient work, but also that risks in technology and information security in the audit industry as a result of an increasingly digitized work process has occurred. The study's research question reads: "How is efficiency affected and what technological risks have arisen in the audit industry as a result of an increasingly digitized work process?". The documentation consists of a comprehensive literature study and interviews with professional accountants at the four largest accounting firms. The study shows that the efficiency of the work has been positively affected by digitization, but that there is also an increased risk of confidential information leaking out and an increased vulnerability in the work process due to technical complications.

Place, publisher, year, edition, pages
2019. , p. 50
Keywords [en]
Auditing, Digitalization, Efficiency, Technological risks, Information security risks, Auditing industry
Keywords [sv]
Revision, Digitalisering, Effektivitet, Teknologiska risker, Informationssäkerhetsrisker, Revisionsbranschen
National Category
Business Administration
Identifiers
URN: urn:nbn:se:sh:diva-40377OAI: oai:DiVA.org:sh-40377DiVA, id: diva2:1414393
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Available from: 2020-03-13 Created: 2020-03-12 Last updated: 2020-03-13Bibliographically approved

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2829303132333431 of 50
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • 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