Robotic Process Automation for Auditing

摘要

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.