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[{"key": "dc.contributor.advisor", "value": "Pellinen, Jukka", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Juvonen, Milja", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2020-02-06T09:38:01Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2020-02-06T09:38:01Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2020", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/67759", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Talousrikoksia ja v\u00e4\u00e4rink\u00e4yt\u00f6ksi\u00e4 esiintyy tutkimusten mukaan kaikissa organisaatioissa. Lakis\u00e4\u00e4teiseen tilintarkastukseen ei kuulu aktiivinen talousrikoksien ja v\u00e4\u00e4rink\u00e4yt\u00f6ksien etsiminen, vaikka usein sidosryhm\u00e4t niin olettavatkin. T\u00e4m\u00e4 tutkielma on toteutettu kvalitatiivisella tutkimuksella. Teemahaastatteluissa on haastateltu kuutta auktorisoitua tilintarkastajaa, jotka ty\u00f6skentelev\u00e4t pieni\u00e4 ja keskisuuria yrityksi\u00e4 tarkastavissa tilintarkastusyhteis\u00f6iss\u00e4. \n \nTuloksista voidaan huomata, ett\u00e4 tilintarkastajat eiv\u00e4t ensisijaisesti etsi v\u00e4\u00e4rink\u00e4yt\u00f6ksi\u00e4 tarkastusty\u00f6t\u00e4 tehdess\u00e4\u00e4n, vaan p\u00e4\u00e4s\u00e4\u00e4nt\u00f6isesti luottavat aineistoon, joka heille on toimitettu. Kuitenkin, jos jotain tavallisesta poikkeavaa l\u00f6ytyy, tutkitaan asiaa tarkemmin ja alennetaan tarkastusrajoja, sek\u00e4 otetaan yhteytt\u00e4 yrityksen johtoon. Tilintarkastajilla on hyvi\u00e4 keinoja saada v\u00e4\u00e4rink\u00e4yt\u00f6kset ilmi, mutta ihan kaikenlaisia v\u00e4\u00e4rink\u00e4yt\u00f6ksi\u00e4 he eiv\u00e4t voi havaita kirjanpitoaineiston perusteella. Tilintarkastajat uskovat, ett\u00e4 tilintarkastuksella on ennen kaikkea ennaltaehk\u00e4isev\u00e4 vaikutus v\u00e4\u00e4rink\u00e4yt\u00f6ksien torjumisessa. Tieto siit\u00e4, ett\u00e4 tilinp\u00e4\u00e4t\u00f6s k\u00e4yd\u00e4\u00e4n tarkkaan l\u00e4pi, toimii pelotteena monille, jotka v\u00e4\u00e4rink\u00e4yt\u00f6ksen tekemist\u00e4 harkitsevat. \n \nKun tilintarkastajat ep\u00e4ilev\u00e4t v\u00e4\u00e4rink\u00e4yt\u00f6st\u00e4, ottavat he yhteytt\u00e4 asiakasyrityksen avainhenkil\u00f6ihin, jonka j\u00e4lkeen mahdollisen rikosilmoituksen tekeminen on johdon p\u00e4\u00e4tett\u00e4viss\u00e4. Tilintarkastajilla kynnys ottaa yhteytt\u00e4 viranomaisiin on eritt\u00e4in suuri. Tilintarkastajat uskovat odotuskuiluja olevan tilintarkastajien ja sidosryhmien v\u00e4lill\u00e4 v\u00e4\u00e4rink\u00e4yt\u00f6ksien havaitsemiseen liittyen. Suomessa tuli vuonna 2017 voimaan uusi rahanpesulaki. Suurin osa haastatelluista tilintarkastajista ei huomaa lain tuoneen ainakaan lis\u00e4arvoa tarkastukselle. Rahanpesulaki ei ole vaikuttanut tilintarkastajien ty\u00f6h\u00f6n juuri ollenkaan. Asiakkaiden tunnistamisesta on tullut hieman lis\u00e4ty\u00f6t\u00e4. Tilintarkastajat eiv\u00e4t usko, ett\u00e4 asiakkaiden tunnistaminen auttaisi rahan alkuper\u00e4n selvitt\u00e4misess\u00e4.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2020-02-06T09:38:01Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2020-02-06T09:38:01Z (GMT). No. of bitstreams: 0\n Previous issue date: 2020", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "80", "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.title", "value": "V\u00e4\u00e4rink\u00e4yt\u00f6sten tunnistaminen ja havaitseminen tilintarkastuksessa", "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-202002062005", "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": "talousrikokset", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastajat", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "v\u00e4\u00e4rink\u00e4ytt\u00f6", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "sidosryhm\u00e4t", "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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