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The Production of Comfort: - How Financial Auditors Experience that they Become Comfortable with I T -auditors
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
Uppsala University, Disciplinary Domain of Humanities and Social Sciences, Faculty of Social Sciences, Department of Business Studies.
2015 (English)Independent thesis Advanced level (degree of Master (Two Years)), 20 credits / 30 HE creditsStudent thesis
Abstract [en]

Auditors need to feel comfortable when signing the audit in order to produce comfort to society. Today, most companies use complex IT-systems that require that an IT-audit is performed. Rarely auditors possess the sufficient knowledge to perform the IT-audit and therefore an external part of the audit team is involved, namely IT-auditors. It can therefore be problematic for the auditors to ensure the quality of this part of the audit. In this thesis we aim to widen the understanding of how IT-auditors affect how auditors experience that they become comfortable. To investigate the addressed problem the following research question is asked:

How do financial

auditors experience that they become comfortable with IT-auditors? Ten auditors were

interviewed on how they experience the different senses of the Comfort theory to become

comfortable. With these senses as background, the study’s aim is to gain a perception of how

auditors in Sweden perceive that they become comfortable with IT-auditors, which makes the

auditor comfortable to sign the audit. The conclusions are that certain characteristics, such as

technical and social skills together with good communication and understanding of the IT-

auditors work is perceived as important factors for auditors to become comfortable 

Place, publisher, year, edition, pages
2015. , 49 p.
Keyword [en]
Auditors, comfort, comfort theory, information technology, IT-auditors, IT-auditing
National Category
Business Administration
Identifiers
URN: urn:nbn:se:uu:diva-255986OAI: oai:DiVA.org:uu-255986DiVA: diva2:824247
Educational program
Master Programme in Accounting, Auditing and Analysis
Supervisors
Available from: 2015-06-24 Created: 2015-06-21 Last updated: 2015-06-24Bibliographically approved

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CiteExportLink to record
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Citation style
  • apa
  • ieee
  • modern-language-association
  • vancouver
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More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
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