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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Tiilikainen, Sanna", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2021-06-18T07:53:15Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2021-06-18T07:53:15Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2021", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/76700", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Sis\u00e4inen tarkastus on sis\u00e4isen tarkastusalan oman m\u00e4\u00e4ritelm\u00e4n mukaan riippumatonta ja objektiivista arviointi- ja varmistus- sek\u00e4 konsultointitoimintaa, joka on luotu tuottamaan lis\u00e4arvoa organisaatiolle ja parantamaan sen toimintaa. Sis\u00e4isen tarkastajan rooliin on jo pitk\u00e4\u00e4n kuulunut konsultointi, mutta alan tutkimuskirjallisuus on painottunut arviointi- ja varmistusrooliin. T\u00e4m\u00e4n tutkielman tavoitteena oli tutkia sis\u00e4isten tarkastajien toiminnallaan tuottamaa lis\u00e4arvoa sek\u00e4 rooleista erityisesti konsultoinnin tuottamaa lis\u00e4arvoa. Tutkielman empiirinen osuus toteutettiin kvalitatiivisin menetelmin. Tutkielman aineisto koostui seitsem\u00e4n kokeneen sis\u00e4isen tarkastajan haastatteluaineistoista, joka ker\u00e4ttiin puolistrukturoiduilla haastatteluilla ja analysoitiin sis\u00e4ll\u00f6nanalyysia ja teemoittelua hy\u00f6dynt\u00e4en. Tutkielman tulokset p\u00e4\u00e4osin vahvistivat aiempaa kirjallisuutta. Tutkielman tuloksissa havaittiin kuitenkin my\u00f6s eroja aiempaan. Termin konsultointi v\u00e4ltt\u00e4minen, termin konsultatiivisuus suosiminen, konsultatiivisuus arviointi- ja varmistusroolissa sek\u00e4 kritiikki alan ammattistandardeja kohtaan roolien tiukassa eriytt\u00e4misess\u00e4 kahteen nousivat esiin tutkielman tuloksissa eri tavoin kuin aiemmassa kirjallisuudessa. \nTulosten perusteella kompetentin, kokonaiskuvan n\u00e4kev\u00e4n sek\u00e4 kehitt\u00e4mishakuisen sis\u00e4isen tarkastajan arviointi- ja varmistusroolin koettiin tuottavan lis\u00e4arvoa. Lis\u00e4ksi tulosten perusteella kehitt\u00e4v\u00e4n, sparraavan, opastavan ja kouluttavan konsultointiroolin koettiin tuottavan lis\u00e4arvoa. Tulosten perusteella konsultointirooli ei tuota selke\u00e4sti suurempaa lis\u00e4arvoa kuin arviointi- ja varmistusrooli, kunhan arviointi- ja varmistusrooli on konsultatiivista, ei taaksep\u00e4in katsovaa virheiden ja puutteiden etsimist\u00e4. Tulosten mukaan sis\u00e4isen tarkastajan rooli tulee muuttumaan liiketoiminnan muutoksen tahdissa entist\u00e4kin nopeammin reagoivaksi ja ketter\u00e4mm\u00e4ksi. Tulokset antoivat viitteit\u00e4 sis\u00e4isen tarkastuksen erilaisesta kontekstista Suomessa ja tilanteesta organisaatiokohtaisesti, mutta lis\u00e4tiedon saaminen n\u00e4ist\u00e4 edellytt\u00e4\u00e4 jatkotutkimusta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Miia Hakanen (mihakane@jyu.fi) on 2021-06-18T07:53:15Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2021-06-18T07:53:15Z (GMT). No. of bitstreams: 0\n Previous issue date: 2021", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "85", "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": "rooli", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "corporate governance", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Valvovasta vahtikoirasta paremmaksi palveluskoiraksi : sis\u00e4isen tarkastajan roolin muutos ja lis\u00e4arvo", "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-202106183896", "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", 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