| fullrecord |
[{"key": "dc.contributor.advisor", "value": "J\u00e4rvenp\u00e4\u00e4, Marko", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Turunen, Aleksi", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2019-11-14T08:55:33Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2019-11-14T08:55:33Z", "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/123456789/66360", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Data-analytiikasta on muodostunut tilintarkastuksessa viime vuosina kehitysalue, johon suuret tilintarkastusyhteis\u00f6t tekev\u00e4t jatkuvasti merkitt\u00e4vi\u00e4 investointeja. Vaikka tilintarkastusyhteis\u00f6jen tarkastus on muuttunut n\u00e4enn\u00e4isesti\nteknologisempaan suuntaan, eiv\u00e4t tarkastusmenetelm\u00e4t ole silti merkitt\u00e4v\u00e4sti\nkehittyneet johtuen muun muassa tiukasta lains\u00e4\u00e4d\u00e4nn\u00f6st\u00e4 sek\u00e4 tilintarkastusstandardeista. T\u00e4m\u00e4n tutkimuksen tavoitteena olikin l\u00f6yt\u00e4\u00e4 keinoja data-analytiikan tehokkaaseen hy\u00f6dynt\u00e4miseen osana tilintarkastusta huomioiden samalla lains\u00e4\u00e4d\u00e4nn\u00f6n ja standardien asettamat rajat.\nTutkimusmenetelm\u00e4n\u00e4 k\u00e4ytettiin laadullista haastattelututkimusta. Aineistona\nk\u00e4ytettiin viitt\u00e4 teemahaastattelua, joissa haastateltiin suurten tilintarkastustoimistojen data-analytiikan asiantuntijoita sek\u00e4 auktorisoituja tilintarkastajia. Tutkimuksen teoreettinen viitekehys sis\u00e4t\u00e4\u00e4 tilintarkastuksen teoriaa, tilintarkastukseen sek\u00e4 kirjanpitoon kohdistuvaa lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4, tutkimuksen kannalta\nolennaisen yrityksen sis\u00e4isten prosessien viitekehyksen COSO:n ja COBIT:n sek\u00e4\ndata-analytiikan m\u00e4\u00e4rittely\u00e4.\nTutkimusten tulosten perusteella data-analytiikka on merkitt\u00e4v\u00e4 investointien kohde suurissa tilintarkastusyhteis\u00f6iss\u00e4, mutta sill\u00e4 ei ole viel\u00e4 vakiintunutta roolia tilintarkastusprosessissa vaan se n\u00e4hd\u00e4\u00e4n l\u00e4hinn\u00e4 lis\u00e4ty\u00f6kaluna. Aiemmin yhten\u00e4 rajoittavana tekij\u00e4n\u00e4 on ollut datan saatavuus asiakkaalta, mutta t\u00e4n\u00e4 p\u00e4iv\u00e4n\u00e4 tietoyhteyksien parantuessa data on usein helposti saatavilla suoraan asiakkaan j\u00e4rjestelmist\u00e4. Data-analytiikan n\u00e4hd\u00e4\u00e4n tuovan tarkastukseen hy\u00f6tyj\u00e4 l\u00e4hinn\u00e4 laatu- ja kattavuusmieless\u00e4. Sen sijaan tehokkuushy\u00f6tyj\u00e4 dataanalytiikasta ei haastattelujen perusteella merkitt\u00e4v\u00e4sti saada johtuen siit\u00e4, ett\u00e4 analyysit r\u00e4\u00e4t\u00e4l\u00f6id\u00e4\u00e4n usein asiakaskohtaisesti. Lis\u00e4ksi data-analyysiosaamista tulisi kehitt\u00e4\u00e4 tulosten perusteella erityisesti tilintarkastajien keskuudessa sen sijaan, ett\u00e4 analyysit teht\u00e4isiin tilintarkastustiimien ulkopuolella, mik\u00e4 saattaa johtaa tulevaisuudessa tilintarkastajan osaamisprofiilin merkitt\u00e4v\u00e4\u00e4n muutokseen.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2019-11-14T08:55:33Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2019-11-14T08:55:33Z (GMT). No. of bitstreams: 0\n Previous issue date: 2019", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "63", "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": "tilintarkastusstandardit", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "data-analytiikka", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Data-analytiikan hy\u00f6dynt\u00e4minen osana tilintarkastusta", "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-201911144864", "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": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "data", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastuslaki", "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"}]
|