Digital kompetens hos revisorer : En kvalitativ studie om revisorers digitala kompetens krav och hur lärosäten förbereder ekonomstudenter för dessa krav i revisionsrollen

Sammanfattning

Abstract Date: 2026-06-02 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Faisal Mahmoud & Andre Yacoub (00/11/12) (04/01/01) Title: Digital Competence Among Auditors´ - A Qualitative Study of Auditors´ Digital Competence Requirements and How Higher Education Institutions Prepare Business Students for These Requirements in the Auditing Profession Supervisor: Dariusz Osowski Keywords: Digital competence, auditing, knowledge gap, signaling theory, professional theory Research questions “How are digital competencies described and valued in relation to the auditing profession in today's labor market?” “How are business students prepared for the increasing demand for digital competence within the auditing profession?” Purpose: Due to the identified gap between labor market demands and the competencies provided through higher education, this study aims to investigate to what extent the business administration program at higher education institutions corresponds to the competencies required in professional practice. The study examines potential discrepancies between the competencies conveyed through education and the digital competence requirements placed on auditors in working life. Furthermore, the study aims to identify possible improvements in educational content in order to better meet ongoing digital transformation within the auditing profession. Method: This study was conducted using a qualitative research approach through semi-structured interviews. The sample for data collection consisted of four auditors with varying lengths of professional experience and four business students specializing in accounting and digitalization. The students are enrolled at higher education institutions in Sweden. Through the interviews, the study explored how digital competence is perceived within the auditing industry and how students experience the extent to which their education prepares them for the demands of the profession. Conclusions: Digital competence in areas such as artificial intelligence (AI), data analytics, and digital tools is becoming increasingly important within the auditing industry. The findings indicate a clear gap between the competencies demanded by the labor market and the competencies students acquire through their education. The study shows that business education provides a strong theoretical foundation but lacks practical competence related to the use of digital tools, data analytics, critical thinking, and system understanding. Consequently, students appear to be well prepared theoretically, but less prepared for the practical digital competence that are expected to apply in professional practice. The study therefore concludes that higher education institutions should incorporate and implement more practical elements of digital competence in order to better meet the auditing industry´s expectations of newly graduated auditors.