Kauppakorkeakoulun julkaisuportaali
Aalto-yliopiston kauppakorkeakoulun gradujen tiedot nyt Aaltodocissa: Aaltodoc-julkaisuarkisto
Kauppakorkeakoulu | Tieto- ja palvelutalouden laitos | Logistiikka | 2016
Tutkielman numero: 14416
The requirements of control points in an invoicing system: International compliance and working practice
Tekijä: Gerrits, Kaisa-Leena
Otsikko: The requirements of control points in an invoicing system: International compliance and working practice
Vuosi: 2016  Kieli: eng
Laitos: Tieto- ja palvelutalouden laitos
Aine: Logistiikka
Asiasanat: tietotalous; knowledge economy; valvonta; control; sisäinen tarkastus; internal auditing; taloushallinto; financial management; laskutus; invoicing; ohjausjärjestelmät; control systems
Sivumäärä: 75
Avainsanat: internal auditing; sisäinen tarkastus; control; valvonta; Information processing; Tietojenkäsittely; organization design; organisaatio suunnittelu
The purpose of this thesis is to apply the theory of organizational design and information processing with the aim to improve internal auditing in invoice processes. The theoretical framework of the thesis is based on Jay Galbraith's Organizational Information Processing Theory. Theoretical framework is extended to take into consideration internal and external requirements, which affect the organization and the invoice processing. It is then used to research the internal control of sales and purchasing processes of the case company and to provide the case company recommendations how to meet the demands of the International Standards on Auditing.

The theory part is divided into three parts: First part describes internal auditing, international standards on auditing as well as internal control (including control methods and risks). Second part explains internal and external requirements, which are limited to include regulations affecting public sector, automation of financial data and agent-principal relationship. The last part of theory introduces the Organizational Information Processing Theory by Galbraith and the theoretical framework.

The empirical research has been conducted as a case study using qualitative research methods by doing a comparative analysis of the company's invoicing processes and the external requirements. The analysis is reinforced by the data obtained from interviews of the representatives of the case company and its customer organizations.

The results of the research reinforce the importance of information processing in improving the reliability and efficiency of internal controls. The process was reviewed on how well it meets the demands of the International Standard on Auditing 402. On many issues, the control and its efficiency can be improved by improving the methods for information processing, either by building vertical information systems or by creating better lateral relations.
Graduja säilytetään Oppimiskeskuksessa Otaniemessä.