Robotic Process Automation for Auditing
Роботизированная автоматизация процессов в аудите
2018-07-01
SCID: 54.1/gsje7cmz
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RPA-based auditsRobotic Process Automationaudit qualityauditingrules-based task automation
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Abstract (AI)
ABSTRACT The advent of Robotic Process Automation (RPA) has the potential to disrupt the traditional audit model. With its capability to automate rules-based tasks that are repetitive and manual, RPA is expected to repurpose the role of the auditor by replacing perfunctory tasks and emphasizing higher order thinking skills that will eventually lead to enhanced audit quality. This editorial envisages the future of audit by introducing the concept of RPA and describing its usage in auditing. Moreover, considerations for RPA-based audits and a series of research questions are presented with the objective to create a dialogue in this evolutionary area.
Key Findings
1
RPA may repurpose auditors’ roles by reducing perfunctory work and emphasizing higher-order thinking skills.
2
Robotic Process Automation could disrupt traditional auditing by automating repetitive, manual, rules-based tasks.
3
The anticipated shift toward higher-value auditor activities is expected to enhance audit quality.
4
The paper outlines considerations for implementing RPA-based audits and proposes research questions to advance discussion in this emerging area.
Research Object
Robotic Process Automation (RPA) in auditing
Research Subject
The use of RPA to automate repetitive, rules-based audit tasks and its implications for auditors’ roles and audit quality
Publication Details
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2018-07-01
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