Digital transformation in audits: Leveraging digital technology to address inefficiencies in management system audits

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master_Andriakov_Nikolai_2025.pdf (863.77 KB)

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School of Business | Master's thesis
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Date

2025-03-19

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Mcode

Degree programme

Master's programme in Information and Service Management

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en

Pages

74

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Abstract

This thesis investigates how digital technologies can address inefficiencies in management system audits within an ISO-based integrated management system using a Finnish industrial manufacturing company as a case example. By employing a qualitative case study approach, the research identifies and evaluates key audit inefficiencies by conducting in-depth interviews. It begins by reviewing literature on digital transformation in financial audits to form a preliminary set of possible inefficiencies then tests their relevance in management system audits. To address these inefficiencies, the study recommends a comprehensive digital solution that allows various audit-related tasks to be executed on a single platform. By streamlining routine tasks, improving information-sharing, and promoting standardized yet adaptable workflows, organizations can optimize their audit procedures, achieve more consistent results, and enhance overall efficiency in their management system audits. The thesis contributes to both theory and practice by extending knowledge of digital transformation beyond financial audits and offering actionable insights for organizations seeking to modernize and optimize management system audit processes.

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Supervisor

Kuula, Markku

Keywords

management system audits, digital transformation, audit efficiency, ISO standards, integrated management systems, robotic process automation (RPA), cloud collaboration platforms

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https://urn.fi/URN:NBN:fi:aalto-202504223360

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[gradu] Kauppakorkeakoulu / BIZ