Robotic Process Automation for Auditing
| Autor: | Miklos A. Vasarhelyi, Kevin C. Moffitt, Andrea M. Rozario |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
Computer science
business.industry 05 social sciences 050201 accounting 02 engineering and technology Audit Process automation system Computer Science Applications 020204 information systems Accounting 0502 economics and business 0202 electrical engineering electronic engineering information engineering Software engineering business |
| Zdroj: | Journal of Emerging Technologies in Accounting. 15:1-10 |
| ISSN: | 1558-7940 1554-1908 |
| Popis: | 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. |
| Databáze: | OpenAIRE |
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