Sammanfattning Examensarbete i företagsekonomi, Högskolan i Skövde.Kandidatuppsats, Externredovisning, vårterminen 2016 Bakgrund: Datorer har under ett halvt sekel använts i näringslivet och revisorer har använt datorer i revisionsprocessen sedan 1980-talet. Teknik är menat att effektivisera revisionen och möta behov av automatisering för att öka lönsamheten, minska tidsåtgången och underlätta revisorernas arbete. Betydelsen och utnyttjandet av automatisering och informationsteknik [IT] i revisionen har ökat kraftigt under 2000-talet som en följd av den tekniska utveckling som sker i samhället. Revisionsbevis går från papper till elektronisk form och informationssystem [IS] kontrollerar data med lite eller helt utan mänsklig inblandning. Branschens digitalisering innebär flera fördelar som flitigt belyses i litteraturen, medan eventuella nackdelar och risker lämnas obelysta.FAR publicerade år 2013 en framtidsstudie där de önskar förbereda branschen på olika förändringar och vara i framkant för att undvika fallgropar och utnyttja möjligheter. I studien utreds flera framtida drivkrafter och en av dem är digitaliseringen. Flera fördelar med digitaliseringen belyses, men också här missas eventuella nackdelar och risker. Syfte: Syftet med denna studie är att, genom att undersöka dagens yrkesverksamma revisionsutövare syn, öka revisionsbranschen och revisionens intressenters förståelse för hur revisionens tillförlitlighet och revisionsrisker påverkas av digitaliseringen. Metod: Studiens empiriska material samlades in genom en kvalitativ metod. Nio revisorer och tre personer som arbetar med risker inom revision och IT-revision har intervjuats genom elva semistrukturerade intervjuer. Slutsats: Studien har kommit fram till att revisorerna i studien och forskningen är eniga om att digitaliseringen innebär flera positiva effekter för revisionen. Exempelvis en ökad kvalitet på slutprodukten, effektivare revisionsprocess och minskad upptäcktsrisk genom att större datamängder kan analyseras. Det föreligger dock en tvetydighet kring huruvida det påverkar revisionens tillförlitlighet som slutprodukt. Studien har visat att yrkesverksamma revisorer har svårt att se risker med den tekniska utvecklingen. Studien har även visat att revisorerna inte har eller anser sig behöva några speciella IT-kunskaper, samtidigt som forskningen menar att IT-kunskaper är mycket viktiga för revisorernas förmåga att göra kvalificerade riskbedömningar. Nyckelord: Revision, digitalisering, tillförlitlighet, förtroende, revisionsrisk, revisionskvalitet, revisionsautomatisering, IT, teknik, IT-revision, ARM. / Abstract Degree in Business Administration, University of SkövdeBachelor Thesis, Financial Accounting, spring term 2016 Background: Computers have been used for half a century in business and auditors have been using computers in the audit process since the 1980s. Technology is meant to make the audit more efficient and meet the needs of automation to increase profitability, reduce the timescale and facilitate the work of the auditors. The meaning and utilization of automation and information technology [IT] in the audit has increased greatly in the 2000s as a result of technological developments taking place in society. Audit evidence goes from paper to electronic and information systems [IS] controls data with little or no human intervention. The industry digitization has several advantages as extensively illustrated in the literature, but the possible disadvantages and risks left not observed. FAR published in 2013 a prospective study in which they wish to prepare the industry to various changes and be in the forefront to avoid pitfalls and exploit opportunities. The study investigated several future drivers and one of them is digitization. Several benefits of digitization are illuminated, but also this study missed potential disadvantages and risks. Purpose: The purpose of this study is that, by examining today's professionals audit practitioners sight, improve the accounting profession and audit stakeholders' understanding of how the reliability of audit and audit risks are affected by digitization. Method: The study's empirical material was gathered through a qualitative method. Nine auditors and three people working with risk assurance and IT audit have been interviewed through eleven semi-structured interviews. Conclusion: The study has concluded that the auditors of the study and research agree that digitization brings several positive effects for the audit. For example, a higher end product quality, a more efficient audit process and reduced detection-risk as a result of larger amounts of data being analyzed. However, there is an ambiguity as to whether it affects the reliability of the audit as a final product. The study has shown that practicing auditors has difficult to see the risks of technological progress. The study has also shown that the auditors did not have or think they need any special IT skills, but research says that IT skills are very important for the auditor's ability to make qualified risk assessments. Keywords: Audit, digitization, reliability, trust, audit risk, audit quality, audit automation, IT, technology, IT audit, ARM.

This thesis is concerned with the role of new information and communication technologies (lCTs) in community development. Bhalla and James (1988) have stated, 'The rapidly advancing scientific and technological frontier will inevitably have monumental consequences for the Third World ... Equally predictable, however, is that modem technologies will be deployed in developing countries ... ' With this in mind, questions central to the current research are asked: Is Africa being left behind in the new information revolution? Will the new ICTs aid deVelopment in African countries, and in particular, are local communities going to be empowered or marginalized? Is there room for optimism? To address these questions and investigate the potential of ICTs to aid community development, the author outlines the importance of community development, particularly the role played by small enterprises and women in development (Chapter Two). Further, the chapter looks at the information needs of these economic sectors and the intermediary bodies that have been formed to assist them. Chapter Three seeks to show the importance of technology within the development process, and in particular, the importance of local capacities and local technologies. These are deemed necessary for technology blending which adapts new technologies to local circumstances. In Chapter Four, the author reviews the growth ofICTs and related institutions identifying constraints that have been encountered and how they are being addressed. Significant is the discovery that African telecommunications generate higher profits than those in other parts of the world; this should allow efficiency gains which should permit major expansion in ICTs within current investment levels. Reports on field research carried out in Kenya and South Africa are given in Chapter Five. In both countries, small enterprises and women's development were identified as key players in community development. To this end, intermediary organizations involved in these two areas were identified for study: the Women's Bureau and the Kenya Industrial Estates in Kenya; and the Women's National Coalition, the Small Businesses Advisory Bureau, BRIDGES and Mamelodi in South Africa. Whilst all the organizations were providing benefits to target communities, the South African organizations showed greater capacity for delivering assistance. All demonstrated high management skills and exploited the new opportunities provided through a sound infrastructure and a political will, to extend assistance to local communities in various ways. The final Chapter draws reasoned conclusions pointing out three necessary success factors: infrastructure, management skills and political will. With these three critical factors in mind, the author makes recommendations to government, commerce and industry, agencies serving local communities, international agencies and to researchers. To this end, the thesis makes a contribution of value to all potential stakeholders. It also provides guidance to future researchers into African development.

Dokumentation har en central roll i systemutveckling och främst i den fas som majoriteten av ett IT-systems livstid spenderas i, förvaltningsfasen. Systemdokumentation är omfattande men ett av de viktigaste dokumenten är användningsfall. Det är ett kraftfullt verktyg för medarbetare att förstå systemet och är en möjlighet att förmedla systemets funktioner vidare. Dokumentation lider ofta av problemen att de inte uppdateras eller håller den kvalitet som behövs för att medarbetarna ska vilja använda dem i sitt arbete. Studien har inspirerats från teorin där effektiv dokumentation nämns och applicerat detta på användningsfall för att identifiera ineffektiv dokumentation och vilka konsekvenser ineffektiv dokumentation kan ha för medarbetare och IT-system. Med en fallstudie hos Bankgirots system Bg Avtal har studien genomfört dokumentanalys och intervjuer. Genom datainsamlingen har studien först kunnat konstatera att de användningsfall som används för Bg Avtal är ineffektiva och sedan kunnat identifiera konsekvenser av detta. Studien har identifierat att det för medarbetare och system kan uppstå inkonsekvens, personberoende, godtyckliga lösningar och svårigheter med verksamhetsspråket. Dessa konsekvenser anses även kunna uppstå om annan systemdokumentation är ineffektiv.

Uppsatsen undersöker fenomenet Bring Your Own Device (BYOD), dess för- och nackdelar samt hur riskerna BYOD medför kan hanteras. För att uppnå detta har en litteraturstudie genomförts. Denna kompletteras av en enkätstudie på Stockholms Läns Landsting och tre intervjuer på Uppsala Kommun med målet att se hur dessa organisationer hanterar BYOD. Arbetet ger en djup insikt i BYOD olika aspekter och visar även på hur de risker som uppkommer kan hanteras.

Denna studie undersöker arbetsmotivation hos IT-konsulter då det på arbetsmarknaden finns en brist på personal med rätt kompetens enligt Arbetsförmedlingens framtidsrapporter. Motivation har undersökts sedan början av 1900-talet och är väl utforskat. Kända forskare som har bidragit med teorier är Taylor, Maslow och Herzberg vilka fortfarande är aktuella. Tidigare behandlade forskningen endast hur effektivt industrierna kunde bli men på senare tid innefattar forskningen behov, värderingar, mål och känslor. Det har även visat sig ha stora fördelar att veta vad anställda motiveras av då det påverkar företagets prestationsförmåga positivt. Syftet med denna studie är att undersöka hur arbetsmotivation skapas och genom det bilda en uppfattning kring ämnet med hjälp av IT-konsulternas åsikter. Frågeställningen som besvaras i studien lyder; Hur skapas arbetsmotivation hos IT-konsulter? För att besvara syftet och frågeställningen genomfördes 11 intervjuer med systemutvecklare på tre olika företag, Kentor, Accenture och Capgemini, där de intervjuade IT-konsulterna har fått beskriva vad arbetsmotivation är för just dem. Sedan har denna empiri analyserats mot den tidigare forskningen inom området arbetsmotivation utifrån den teoretiska referensram som skapats. Det resultat och slutsatser som framkom genom den insamlade empirin från de intervjuade IT-konsulterna var att det fanns likheter i deras svar om arbetsmotivation. Det som skapar motiverade IT-konsulter på arbetet var att få ta ansvar, bra kollegor, målfokusering, återkoppling på arbetet som utförts, det ska finnas utvecklingsmöjligheter, belöningar och att arbetet utförs av en anledning. Dock kunde det urskiljas också att de fanns många individuella skillnader i åsikterna, preferenserna och tankegångarna kring hur dessa begrepp påverkar individen. Det finns alltså ingen ensam allmängiltig slutsats som gäller för alla respondenter. Det som nämnts motiverar, men varje individ har sin syn på hur det som motiverar skall fungera bäst för just dem och vad det skall mynna ut i.

This thesis is based on the assumption that the society in which we live is changing and that we are entering into the information society. This change will affect the public libraries in various ways and the libraries will have to be prepared to make adequate changes in their organizations. Based on the theories of Eric Rhenman and Richard Normann, dealing with how organizations act when changes in their environment occur, we have interviewed 10 public library leaders to find out how hteir respective libraries have acted in this situation. The results show that libraries have made some changes in their organizations to meet the environmental changes. Although not changing their old mission, all libraries have computerized and have had to raise the librarians educational level. However, only small changes have beenmade in their work towards the environment. Changes of this kind may become necessary in the future.

Syftet med mitt arbete är att ge barnen och pedagogerna bakomliggande kunskaper om processen från planta till kartong, för att de ska få en innebörd och mening med deras arbete att återvinna. Valet att göra ett arbete om pappersprocessen grundar sig på att det är ett material som barnen använder dagligen på förskolorna, kanske många gånger utan att riktigt reflektera över det. Jag ville skapa ett material som kunde inkludera så många delar av förskolans läroplan som möjligt. I detta examensarbete har jag skapat en film som barnen ska kunna titta på både med och utan vuxna, och till denna film skapade jag också ett arbetsmaterial som lärarna ska kunna använda sig av om de t ex vill använda materialet som ett temarbete. För att utvärdera materialet har jag visat det för några förskollärare och sedan intervjuat dem. Enligt mina intervjuer finns det hos förskollärarna en efterfrågan på material som är lätta att arbeta med, och de tyckte att mitt material kan vara användbart i syftet att främja och gynna arbetet med hållbar utveckling. Mina intervjuer visar att samarbeten med det omgivande samhället är nästan obefintliga på de här förskolorna. Samtidigt verkar en efterfrågan finnas hos förskollärarna på bra material, och det borde vara av samhällsintresse att inkludera förskolorna i arbetet att främja hållbar utveckling. Det är viktigt att förskolorna involveras i arbetet för att skapa en hållbar utveckling, och återvinning av material är en viktig del för att ta hänsyn till miljön och skapa en hållbar utveckling.

When our society is undergoing a shift from a product driven to a service driven economy, this affects the competences that is needed in the work with IT. Research regarding soft skills and evaluation of IT-project success have been conducted throughout the years. There is, however a gap in knowledge around which these soft skills are and how they bring value to different stakeholders in the IT-industry. This research paper therefore aims to fill this gap and answer the questions: What is soft skills? and What are the possibilities and challenges associated with soft skills? To answer these questions data is collected through literature and interviews with people within the IT-field. The research paper focuses on an IT-consultancy and the majority of the interviews are therefore conducted with people within this consultancy. To make a broader understanding on the subject two additional interviews are conducted with representatives from two other IT-organisations. The results from the data collection show that soft skills include: analytical skills, empathic skills, leadership skills, social skills and problem solving skills. The results also show that soft skills lead to better use of systems for customers, more business opportunities for the IT- consultancies and the provider. It also becomes apparent that soft skills come with different types of challenges. These are issues such as how to argue the importance of soft skills for customers, as well as how to value the performed labour carried out by a consultant in possession of soft competence. Our conclusion shows that soft skills are needed in IT- projects and that the competence must get more space both in the literature and within the industry. To solve the issues, communication is concluded to be the key. This study contributes with a framework for how value is contributed to all the included parties in an IT-project.

In the last two decades the IT service support worker has emerged to be a worker-type of considerable socio-economic importance. Such workers are symbolic of the trends towards the importance of information/knowledge and information technology within modern economic/political systems. Such systems, heavily influenced by governmental bodies and business organisations, have aggrandised the use of rationalising customer-centric management techniques. And yet such symbolic workers are largely hidden and unacknowledged as a specific type of worker in the business literature. This thesis represents an attempt to conceptualise the IT service support worker as a worker-type, inducing a conceptual model that identifies three aspects to the worker: information systems worker; knowledge worker and service worker and considers them from each of these perspectives. This qualitative research draws on a rich mix of observational and interview data collected across five UK organisations to produce a narrative that suggests that, for different IT service support workers, those different aspects tend to be variably emphasised within their team roles. The study additionally offers a theoretical conclusion that IT service support workers might reasonably be divided into different classes depending upon not only the design of their team role but also their individual career orientations and the nature of the knowledge they actually use in their work. Four such classes are identified as being of particular significance and these are evocatively named: Resigned Robots ; Constrained Careerists ; Establishment Experts and Aspiring Artisans . Whilst being outside of the scope of this study, it is suggested that this novel typology might also be useful for classifying other worker groupings. The study is intended to be useful for the enhancement of IT service management practice and makes several contributions in this regard. These include the need for managers to recognise the importance of experientially-acquired knowledge for efficiency in IT service support work and a suggestion that managers might tailor HRM practices for different classes of worker.

<p>The subject of this thesis is the Swedish Act (1992:1528) onPublic Procurement (APP) and its application in procurementwithin the electricity sector of certain complex IT systems.During the course of such procurements a need for flexibilityregarding the system functionality and the contractual scope ingeneral frequently arises. This is often due to the sheercomplexity of the system and the milieu that surrounds it.</p><p>The Act on Public Procurement, which often applies inprocurement within the electric-ity sector, is based on thenotion that the customer may only acquire an object that issimilar to that initially described in contract notices andcontract documents. Between this basic notion and the need forflexibility in procurement of the IT-systems there is a clearconflict. This thesis is aimed at exploring this conflict.</p><p>The APP is designed for procurement of a great variety ofobjects and different rules apply depending on the situation.Which provisions to apply are decided by the kind of customerand its kind of business activity, the estimated contractvalue, and the classifi-cation of the public contract as asupply, works, or service contract.</p><p>Procurement of certain complex IT systems has someproperties that require particular attention and theseproperties do not seem to have been sufficiently observed whenthe APP was written. The law appears to assume that a clearspecification is readily avail-able in the early stages of aprocurement process and that well-functioning competition isprevalent. Complex IT systems may for several reasons rarely beultimately specified at the outset and therefore they ought notto be treated as if that were the case.</p><p>The research work has consisted in studying what room forflexibility concerning system functionality and contractconditions the law permits during the course of theprocure-ment; during the evaluation of tenders, duringnegotiations, at the signing of the con-tract, and when changesin the contract or further contracts related to the firstcontract become necessary.</p><p>To study the need for flexibility and how the contractparties manage this need in prac-tice, two case studies havebeen carried out within the research work. The result of thesecase studies has been related to the theoretical discussions onthe permissible level of flexibility. In one of the cases therules on public procurement may have cased some problems as aneed for substantial changes arose. In the other case there wasno need for major changes and consequently the rules did notcause any concern in this respect.</p><p><b>Key words:</b>Public Procurement, IT Systems, ElectricitySector, Good Business Practice</p>