Adoption of RPA in Audit Practices: Comparative Insights From Bangladesh’s Key Export Sectors

摘要

Traditional audit procedures are being revolutionized by the development of robotic process automation (RPA), which improves accuracy, efficiency and risk management. This study investigates the strategic use of RPA in audit procedures in the Pharmaceutical and Ready Made Garment (RMG) industries, two of Bangladesh's most important and compliance sensitive sectors. This study intends to evaluate the current level of RPA integration, identify important factors that are driving and impeding its adoption and investigate its effects on audit quality and organizational readiness in light of the growing demands for transparency, regulatory compliance and digital transformation. Through surveys and semi structured interviews, the research gathers insights of audit experts, industry stakeholders, and technology experts using an integrated case study methodology. Findings reveal notable differences in RPA stage of maturity between firms, with obstacles stemming from a lack of technical know-how, gaps in infrastructure and unclear regulations. However, businesses that have adopted RPA report major improvements in control trust, data processing and audit speed. In addition to adding to the small amount of research on audit automation in developing nations, this study offers a tactical framework for the effective implementation of RPA in Bangladesh. In order to ensure increased accountability, efficiency and competitive advantage, it provides actionable advice for legislators, auditors and business executives to work together to advance digital transformation in audit services.