The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA

摘要

SYNOPSIS Auditors and corporate accountants are rapidly adopting robotic process automation (RPA) to assist with accounting tasks. The purpose of this paper is to increase understanding of the risks and challenges associated with RPA. This is particularly important given most existing reports focus on the benefits of using RPA. We interview multiple professionals to ascertain challenges, drawbacks, or pitfalls of using RPA. We identify five key challenges related to RPA usage: (1) RPA is often used as a quick-fix band-aid instead of fixing core system issues, (2) RPA can cause serious control and security issues, (3) the true cost of RPA is often misunderstood and understated, (4) RPA governance is complicated and challenging, and (5) RPA usage can lead to a loss of process knowledge. Raising these issues should allow practitioners to make more informed decisions regarding RPA implementations and help inform them regarding the problematic areas that require better governance.