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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Pylsy, Joonas", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-08-14T07:06:04Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-08-14T07:06:04Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2019", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/65232", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "T\u00e4m\u00e4n pro gradu -tutkielman tavoitteena oli selvitt\u00e4\u00e4 tilintarkastajien n\u00e4kemyksi\u00e4 s\u00e4\u00e4ti\u00f6iden sis\u00e4isest\u00e4 valvonnasta. S\u00e4\u00e4ti\u00f6iden p\u00e4\u00e4asiallinen ulkoinen valvonta tapahtuu tilintarkastajan toimesta. T\u00e4ll\u00f6in on luontevaa tutkia heid\u00e4n n\u00e4kemyksi\u00e4 ilmi\u00f6st\u00e4. Tutkimus toteutettiin haastattelemalla kuutta s\u00e4\u00e4ti\u00f6it\u00e4 tarkastavaa tilintarkastajaa eri tilintarkastusyhteis\u00f6ist\u00e4. Tarkoituksena oli saada vastauksia kysymyksiin, jotka liittyiv\u00e4t johtamiseen ja valvontaan, sis\u00e4isen valvonnan menetelmiin, sek\u00e4 n\u00e4ihin liittyviin kehityskohteisiin s\u00e4\u00e4ti\u00f6iss\u00e4. Haastattelut toteutettiin puolistrukturoiduilla haastatteluilla kev\u00e4\u00e4n 2019 aikana.\n\nS\u00e4\u00e4ti\u00f6 on keino osoittaa pysyv\u00e4sti varoja tiettyyn tarkoitukseen. Tilintarkastajan rooli s\u00e4\u00e4ti\u00f6iss\u00e4 on korostunut, koska s\u00e4\u00e4ti\u00f6iss\u00e4 ei ole tavanomaista j\u00e4senist\u00f6\u00e4 tai omistajatahoa, joka valvoisi tehokkaasti s\u00e4\u00e4ti\u00f6n tarkoituksen toteutumista. T\u00e4t\u00e4 korostetaan my\u00f6s lains\u00e4\u00e4d\u00e4nn\u00f6ss\u00e4. Sis\u00e4isell\u00e4 valvonnalla tarkoitetaan t\u00e4ss\u00e4 yhteydess\u00e4 hallituksen, johdon ja muun henkil\u00f6st\u00f6n toteuttamaa prosessia, jonka tarkoituksena on tuottaa varmuus organisaation tavoitteiden saavuttamisesta. Vastuu sis\u00e4isen valvonnan riitt\u00e4v\u00e4st\u00e4 toteutuksesta on ylimm\u00e4ll\u00e4 johdolla.\n\nTulokset osoittivat, ett\u00e4 sis\u00e4inen valvonta eroaa oikeastaan jokaisessa s\u00e4\u00e4ti\u00f6iss\u00e4 muista s\u00e4\u00e4ti\u00f6ist\u00e4. Erilaiset toimintatavat, kulttuuri ja vastuuhenkil\u00f6iden kirjo tekev\u00e4t sis\u00e4isen valvonnan arvioimisesta haastavaa. P\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti tilintarkastajat n\u00e4kiv\u00e4t, ett\u00e4 s\u00e4\u00e4ti\u00f6iden sis\u00e4inen valvonta on riitt\u00e4v\u00e4ll\u00e4 tasolla ja my\u00f6s parantunut vuosien saatossa. Tilintarkastajat kuitenkin n\u00e4kiv\u00e4t, ett\u00e4 riskienhallintamenetelmien osalta s\u00e4\u00e4ti\u00f6iss\u00e4 olisi viel\u00e4 kehitett\u00e4v\u00e4\u00e4. Lis\u00e4ksi tilintarkastajat totesivat, ett\u00e4 varsinkin pienemmiss\u00e4 s\u00e4\u00e4ti\u00f6iss\u00e4 voi olla mahdollisesti vanhentuneita toimintatapoja, jolloin my\u00f6s sis\u00e4inen valvonta voi olla puutteellista. Tilintarkastajat kokivat, ett\u00e4 p\u00e4\u00e4tt\u00e4vien tahojen asiantuntemus voi olla puutteellista, mik\u00e4 asettaa haasteita sis\u00e4isen valvonnan toteutumiselle. T\u00e4m\u00e4 voi my\u00f6s mahdollistaa riskienhallinnan ep\u00e4onnistumisen ja pahimmassa tapauksessa luoda tilaisuuden mahdollisille v\u00e4\u00e4rink\u00e4yt\u00f6ksille.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2019-08-14T07:06:04Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-08-14T07:06:04Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "73", "language": "", "element": "format", "qualifier": "extent", "schema": "dc"}, {"key": "dc.format.mimetype", "value": "application/pdf", "language": null, "element": "format", "qualifier": "mimetype", "schema": "dc"}, {"key": "dc.language.iso", "value": "fin", "language": null, "element": "language", "qualifier": "iso", "schema": "dc"}, {"key": "dc.rights", "value": "In Copyright", "language": "en", "element": "rights", "qualifier": null, "schema": "dc"}, {"key": "dc.subject.other", "value": "COSO-malli", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Tilintarkastajien n\u00e4kemyksi\u00e4 s\u00e4\u00e4ti\u00f6iden sis\u00e4isest\u00e4 valvonnasta", "language": "", "element": "title", "qualifier": null, "schema": "dc"}, {"key": "dc.type", "value": "master thesis", "language": null, "element": "type", "qualifier": null, "schema": "dc"}, {"key": "dc.identifier.urn", "value": "URN:NBN:fi:jyu-201908143840", "language": "", "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4 University School of Business and Economics", "language": "en", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.faculty", "value": "Jyv\u00e4skyl\u00e4n yliopiston kauppakorkeakoulu", "language": "fi", "element": "contributor", "qualifier": "faculty", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Taloustieteet", "language": "fi", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.department", "value": "Business and Economics", "language": "en", "element": "contributor", "qualifier": "department", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "yvv.contractresearch.funding", "value": "0", "language": "", "element": "contractresearch", "qualifier": "funding", "schema": "yvv"}, {"key": "dc.type.coar", "value": "http://purl.org/coar/resource_type/c_bdcc", "language": null, "element": "type", "qualifier": "coar", "schema": "dc"}, {"key": "dc.rights.accesslevel", "value": "openAccess", "language": null, "element": "rights", "qualifier": "accesslevel", "schema": "dc"}, {"key": "dc.type.publication", "value": "masterThesis", "language": null, "element": "type", "qualifier": "publication", "schema": "dc"}, {"key": "dc.subject.oppiainekoodi", "value": "20421", "language": "", "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "s\u00e4\u00e4ti\u00f6t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sis\u00e4inen valvonta", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.format.content", "value": "fulltext", "language": null, "element": "format", "qualifier": "content", "schema": "dc"}, {"key": "dc.rights.url", "value": "https://rightsstatements.org/page/InC/1.0/", "language": null, "element": "rights", "qualifier": "url", "schema": "dc"}, {"key": "dc.type.okm", "value": "G2", "language": null, "element": "type", "qualifier": "okm", "schema": "dc"}]
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