Forskningsfrågor:- Hur upplevs förändringen av revisionsprocessen genom den tekniska utvecklingen avseende IT-baserade revisionssystem?- Hur uppfattas skärningspunkten mellan IT- och revisionsbranschen? Syfte:Syftet med studien är beskriva hur systemleverantörer respektive revisorer upplever den teknologiska förändringen av revisionsprocessen genom IT-baserade revisionssystem. Vidare ämnar studien att undersöka hur skärningspunkten mellan IT- och revisionsbranschen uppfattas. Metod:För att besvara studiens frågeställning och uppnå syftet används en deduktiv ansats med en kvalitativ metod i form av semistrukturerade intervjuer. Intervjuerna utfördes med både revisorer och systemutvecklare från Deskjockeys, PwC, KPMG, Emfevid AB och Hogia. För att analysera det empiriska materialet med den teoretiska referensramen användes en tematisk analysmetod med ett deduktivt förhållningssätt. Slutsats:Den främsta förändringen inom revisionsprocessen var när det nya ramverket ISA infördes. De IT-baserade revisionssystemen har förändrat revisionsprocessen gällande planerings- och granskningsfasen genom verktyg för bland annat dataanalys. Arbetet går mot en realtidsbaserad revision med digitala kundplattformar vilket utvecklat nya tjänster inom rådgivning. Även då den tekniska utvecklingen förändrat revisionen upplevs skärningspunkten mellan branscherna inte vara konkurrensmässig. De hämtar snarare inspiration och samarbetar med varandra. De större byråerna utvecklar egna system medan de mindre köper in från systemleverantörer till branschen. Dock krävs innovationer för att systemutvecklarna ska hållas fortsatt konkurrenskraftiga på den svenska marknaden. / Research question:- How is the change in the audit process experienced through the technical development of audit systems?- How perceives the intersection between the IT-and audit industry? Purpose:The purpose of the study is to investigate how auditors and system developers apprehending changes in the auditing process. Further how they perceive the intersection between the IT-and audit industry. Method:To answer the research question the interviews were conducted with auditors and software developers from Deskjockeys, PwC, KPMG, Emfevid AB and Hogia. The study is based on a deductive approach and the method that is used to analyse the theoretical and empirical material is a thematic analysis. Conclusion:The prime changes with IT-based auditing systems is in the phases of planning and review. The auditing changed focus to review the client's internalcontrol systems when the framework switched from RS to ISA. The profession shifts towards an real- time economy based on digital information that develops the advisory service. The intersection between the IT- and audit industry is not perceived to be competitive, they rather draw inspiration and cooperate with each other. The larger audit agencies develop their own systems while smaller ones purchase systems from system vendors to the industry. Although there's a need of innovations from the systemdevelopers to be continued competitive on the swedish market.

The adoption of formal environmental management systems (EMS) according to EMAS (Eco-Management and Audit Scheme) represents a voluntary approach that aims to increase corporate environmental performance. Though EMAS can offer several advantages for organizations, registration numbers are falling. In the hospital sector, the dissemination of EMAS is low. The question arises as to what hinders hospitals when planning, implementing, and maintaining such voluntary environmental management initiatives. The results from interviews with environmental managers in EMAS registered hospitals reveal problems such as high initial effort for creation of the required documents, or lacking knowledge and staff awareness. The barriers are presented in a model synthesizing the problems chronologically on the organizational, group, and individual level. The challenges for the adoption of EMAS as a voluntary environmental management approach in hospitals are discussed. This paper contributes by creating an understanding of the barriers organizations might face when implementing an EMS. Thus, measures to actively manage and overcome barriers can be developed by organizations, consultants, reviewers, policy makers, and researchers.

The adoption of formal environmental management systems (EMS) according to EMAS (Eco-Management and Audit Scheme) represents a voluntary approach that aims to increase corporate environmental performance. Though EMAS can offer several advantages for organizations, registration numbers are falling. In the hospital sector, the dissemination of EMAS is low. The question arises as to what hinders hospitals when planning, implementing, and maintaining such voluntary environmental management initiatives. The results from interviews with environmental managers in EMAS registered hospitals reveal problems such as high initial effort for creation of the required documents, or lacking knowledge and staff awareness. The barriers are presented in a model synthesizing the problems chronologically on the organizational, group, and individual level. The challenges for the adoption of EMAS as a voluntary environmental management approach in hospitals are discussed. This paper contributes by creating an understanding of the barriers organizations might face when implementing an EMS. Thus, measures to actively manage and overcome barriers can be developed by organizations, consultants, reviewers, policy makers, and researchers.