Den Nya Generationens Revisorer : En studie om automatiseringens påverkan på revisionsuppgifter samt revisorns yrkesroll

Detta är en Kandidat-uppsats från Karlstads universitet/Handelshögskolan (from 2013)

Sammanfattning: In a world that moves more towards the digital every day, we will in this study investigate how the auditing process is affected by automation of the auditing tasks and how the auditor’s professional role can be affected if the auditing tasks get automated. The area of application is primarily on the whole auditing process and the auditing tasks and not on the specific tasks the auditor has, even though many of the tasks are mentioned as examples. Also, if artificial intelligence eventually will replace the auditor in the future. Two interviews were held in order to see how program developers believe the future for the auditor will look like from a technical perspective and what is technically possible to develop. Also, three interviews were held in order to see the authorized auditors’ point of view and if they already have started to notice change and how much change they can expect in the near future. The purpose of this study is to investigate how automation is affected by automation of the auditing tasks and how the auditor’s professional role is affected if the auditing tasks get automated. To achieve our purpose, we investigated the parts that the auditor and the program developer think or know can be automated and the consequences that affect the auditor. The conclusion of the study differs from other studies that only have interviewed auditors, in which they have reached the conclusion that the profession will not change much in the next few years. Our conclusion is that the auditor profession will reshape as the years go by if the laws are adjusted, which can be a slow process but is likely to happen. We also think we will see an increased demand for IT-auditors as the programs get more complicated and that technological knowledge is required to understand how these programs and systems work.

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