Engineering management

Automation

Accounting

Business

Internal audit

Audit

Operating system

Software engineering

Engineering

Workflow

Information technology audit

Process automation system

Joint audit

Process management

Computer science

Process (computing)

Database

Mechanical engineering

Journal of Emerging Technologies in Accounting

ABSTRACT Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession. Specifically, this paper provides a framework for implementing IPA in audit engagements using the concept of audit workflow. A simple prototype based on a simulated use case is constructed to illustrate the IPA implementation framework. The potential applications of IPA in pension and inventory audits are provided, and the expected impacts of IPA on audit efficiency and effectiveness are discussed.

Intelligent Process Automation in Audit