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[{"key": "dc.contributor.advisor", "value": "Pajunen, Kati", "language": null, "element": "contributor", "qualifier": "advisor", "schema": "dc"}, {"key": "dc.contributor.author", "value": "Matveeva, Aleksandra", "language": null, "element": "contributor", "qualifier": "author", "schema": "dc"}, {"key": "dc.date.accessioned", "value": "2024-01-15T08:02:44Z", "language": null, "element": "date", "qualifier": "accessioned", "schema": "dc"}, {"key": "dc.date.available", "value": "2024-01-15T08:02:44Z", "language": null, "element": "date", "qualifier": "available", "schema": "dc"}, {"key": "dc.date.issued", "value": "2024", "language": null, "element": "date", "qualifier": "issued", "schema": "dc"}, {"key": "dc.identifier.uri", "value": "https://jyx.jyu.fi/handle/123456789/92805", "language": null, "element": "identifier", "qualifier": "uri", "schema": "dc"}, {"key": "dc.description.abstract", "value": "Ohjelmistorobotiikasta on tutkitusti hy\u00f6ty\u00e4 tilintarkastusalalla, vaikka sen k\u00e4ytt\u00f6 ei ole viel\u00e4 kovin suurta. T\u00e4m\u00e4n tutkimuksen tavoitteena oli tutustua ohjelmistorobotiikkaan tilintarkastuksessa, tutkia sen hy\u00f6tyj\u00e4 ja haittoja sek\u00e4 ohjelmistorobottien k\u00e4yt\u00f6n vaikutusta tilintarkastusriskiin. Lis\u00e4ksi tutkimuksessa pyrittiin selvitt\u00e4m\u00e4\u00e4n tilintarkastajien asenteita ohjelmistorobotteja kohtaan sek\u00e4 selvitt\u00e4\u00e4 mihin prosesseihin robotteja voidaan hy\u00f6dynt\u00e4\u00e4. Lis\u00e4ksi tutkielmassa kerrotaan aiemmista tutkimuksia aiheena ohjelmistorobotit ja tilintarkastus. Toteutin tutkimuksen kvalitatiivisena eli laadullisena tutkimuksena, jossa aineisto ker\u00e4ttiin haastattelujen avulla. Haastatteluihin osallistuivat kuusi tilintarkastajaa yhdest\u00e4 suomalaisesta big 4-organisaatiosta.\n \nTutkimuksen tulokset osoittavat, ett\u00e4 ohjelmistorobotteja voidaan hy\u00f6dynt\u00e4\u00e4 moniin tilintarkastusprosesseihin, sill\u00e4 ne ovat suoraviivaisia, toistuvia ja selkeit\u00e4 prosesseja. Kohdeyrityksess\u00e4 ohjelmistorobotteja hy\u00f6dynnet\u00e4\u00e4n toistaiseksi vain liikevaihdon ja kulujen tarkastukseen, mutta organisaation tavoitteena on jatkaa ohjelmistorobottien kehityst\u00e4 tulevaisuudessa ja laajentaa niiden k\u00e4ytt\u00f6\u00e4 muidenkin tilinp\u00e4\u00e4t\u00f6serien tarkastukseen. Tulokset osoittavat, ett\u00e4 organisaatiossa ohjelmistorobotteihin suhtaudutaan positiivisesti ja luottavaisesti. Saadut tulokset osoittavat, ett\u00e4 ohjelmistorobotiikan hy\u00f6tyj\u00e4 ovat manuaalisen ty\u00f6n v\u00e4heneminen, kustannustehokkuus sek\u00e4 laadun parannus. Haittoja ovat robotin toiminnasta aiheutuneet ongelmatilanteet, joita organisaatiossa ei ole ollut juuri yht\u00e4\u00e4n. Kohdeyrityksess\u00e4 ohjelmistorobotit n\u00e4hd\u00e4\u00e4n positiivisena innovaationa ja toivotaan, ett\u00e4 sen kehityst\u00e4 jatketaan. Lis\u00e4ksi tilintarkastusriskin n\u00e4hd\u00e4\u00e4n laskevan ohjelmistorobotiikan ansiosta. \n\nRobotiikan avulla saavutetaan parempi tarkastustulos sek\u00e4 mahdollisuuden siirt\u00e4\u00e4 painopistett\u00e4 mielekk\u00e4impiin ty\u00f6teht\u00e4viin. Robottien avulla tarkastuksen kokoa voidaan my\u00f6s kasvattaa, mik\u00e4 parantaa tilintarkastuslaatua. Lis\u00e4ksi tilintarkastusriski alenee ohjelmistorobotiikan ansiosta.", "language": "fi", "element": "description", "qualifier": "abstract", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Submitted by Paivi Vuorio (paelvuor@jyu.fi) on 2024-01-15T08:02:43Z\nNo. of bitstreams: 0", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.description.provenance", "value": "Made available in DSpace on 2024-01-15T08:02:44Z (GMT). No. of bitstreams: 0\n Previous issue date: 2024", "language": "en", "element": "description", "qualifier": "provenance", "schema": "dc"}, {"key": "dc.format.extent", "value": "65", "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": "Ohjelmistorobotiikan k\u00e4ytt\u00f6 tilintarkastuksessa", "language": null, "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-202401151304", "language": null, "element": "identifier", "qualifier": "urn", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Master\u2019s thesis", "language": "en", "element": "type", "qualifier": "ontasot", "schema": "dc"}, {"key": "dc.type.ontasot", "value": "Pro gradu -tutkielma", "language": "fi", "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.organization", "value": "University of Jyv\u00e4skyl\u00e4", "language": "en", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.contributor.organization", "value": "Jyv\u00e4skyl\u00e4n yliopisto", "language": "fi", "element": "contributor", "qualifier": "organization", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Accounting", "language": "en", "element": "subject", "qualifier": "discipline", "schema": "dc"}, {"key": "dc.subject.discipline", "value": "Laskentatoimi", "language": "fi", "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.copyright", "value": "\u00a9 The Author(s)", "language": null, "element": "rights", "qualifier": "copyright", "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": null, "element": "subject", "qualifier": "oppiainekoodi", "schema": "dc"}, {"key": "dc.subject.yso", "value": "robotiikka", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "tilintarkastus", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "robotit", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "digitalisaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "automaatio", "language": null, "element": "subject", "qualifier": "yso", "schema": "dc"}, {"key": "dc.subject.yso", "value": "taloushallinto", "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": "prosessit", "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"}]
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