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[{"key": "dc.contributor.advisor", "value": "Rautiainen, Antti", "language": "", "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Havia, Eetu", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Selin, Jere", "language": "", "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2022-05-25T06:47:20Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2022-05-25T06:47:20Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2022", "language": "", "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/81274", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Lohkoketjuteknologiaa on alettu tutkia uudenlaisena tapana tallentaa ja jakaa tietoa organisaatioiden k\u00e4ytt\u00e4miss\u00e4 tietoj\u00e4rjestelmiss\u00e4. Lis\u00e4ksi kyseinen teknologia on synnytt\u00e4nyt t\u00e4ysin uuden kryptovaroiksi kutsutun omaisuusluokan. Lohkoketjuteknologian aiheuttaman muutoksen tietoj\u00e4rjestelmiin on ennakoitu olevan luonteeltaan disruptiivista, sen tapahtuessa ensin v\u00e4hitellen ja sitten yht\u00e4kki\u00e4, aiheuttaen \u00e4killisi\u00e4 muutoksia organisaatioiden riskiymp\u00e4rist\u00f6\u00f6n. \n\nSis\u00e4isille tarkastajille on ehdotettu nykyist\u00e4 suurempaa roolia sek\u00e4 yleisesti disruptiiviisiin innovaatioihin varautumisessa ett\u00e4 erityisesti lohkoketjuteknologian k\u00e4ytt\u00f6\u00f6nottoprosesseissa. T\u00e4m\u00e4n tutkielman tavoite on selvitt\u00e4\u00e4 suomalaisten sis\u00e4isten tarkastajien valmiuksia, kokemuksia ja odotuksia koskien lohkoketjuteknologian k\u00e4ytt\u00f6\u00e4 sek\u00e4 kryptovarojen k\u00e4yt\u00f6n mahdollisia \nvaikutuksia organisaatioiden riskiymp\u00e4rist\u00f6\u00f6n.\n\nTutkielman teoreettinen viitekehys rakentuu sek\u00e4 sis\u00e4isen tarkastuksen objektiivisuuden ja arvonluonnin tarkastelusta digitalisaation aikakaudella ett\u00e4 \nlohkoketjuteknologian ja lohkoketjupohjaisten sovellusten esittelyst\u00e4. Tutkielman empiirinen aineisto koostuu sek\u00e4 kvantitatiivisesta ett\u00e4 kvalitatiivisesta aineistosta. Kvantitatiivinen aineisto ker\u00e4ttiin suomalaisille sis\u00e4isille tarkastajille suunnattuna verkkokyselyn\u00e4 (n=68). Kvalitatiivista aineistoa varten haastateltiin s\u00e4hk\u00f6postitse kuuden eri asiantuntijaorganisaation edustajia, jotka k\u00e4sittelev\u00e4t kryptovaroja.\n\nTutkimustulosten perusteella lohkoketjuteknologia n\u00e4kyy toistaiseksi melko v\u00e4h\u00e4n suomalaisten sis\u00e4isten tarkastajien ty\u00f6teht\u00e4viss\u00e4, eiv\u00e4tk\u00e4 sis\u00e4iset \ntarkastajat usko lohkoketjuteknologian nousevan merkitt\u00e4v\u00e4ksi osaksi ty\u00f6teht\u00e4vi\u00e4 ainakaan lyhyell\u00e4 aikav\u00e4lill\u00e4. Sis\u00e4isten tarkastajien kokema osaaminen ja\nkiinnostus koskien lohkoketjuteknologiaa oli my\u00f6s keskim\u00e4\u00e4rin v\u00e4h\u00e4ist\u00e4. Kryptovarojen liiketoiminnalliseen hy\u00f6dynt\u00e4miseen liittyv\u00e4t havaitut riskitekij\u00e4t koskivat hinnan volatiliteettia ja markkinoiden toimivuutta, ulkoisten sidosryhmien suhtautumista, teknologiaosaamista ja k\u00e4ytett\u00e4vyytt\u00e4 sek\u00e4 lains\u00e4\u00e4d\u00e4nt\u00f6\u00e4", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2022-05-25T06:47:20Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2022-05-25T06:47:20Z (GMT). No. of bitstreams: 0\n Previous issue date: 2022", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "126", "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": "kryptovara", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.subject.other", "value": "digitaalinen disruptio", "language": "", "element": "subject", "qualifier": "other", "schema": "dc"}, {"key": "dc.title", "value": "Digitaalisen disruption vaikutuksia sis\u00e4iseen tarkastukseen : case lohkoketjut", "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-202205252902", "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": "sis\u00e4inen tarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "lohkoketjut", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tietoj\u00e4rjestelm\u00e4t", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "teknologia", "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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