Process (computing)

Engineering

Automation

Systems engineering

Process automation system

Accounting

Operating system

Computer science

Risk analysis (engineering)

Business

Mechanical engineering

Physics

Process management

Optics

Audit

Focus (optics)

Process engineering

Programming language

International Journal of Accounting Information Systems

Robotic process automation (RPA) has been widely adopted in many industries, including the accounting industry, to automate well-defined and repetitive tasks; however, its application to auditing has lagged behind because of the unique nature of this industry. This study applies RPA in the auditing area. An RPA framework is proposed that frees auditors from doing repetitive and low-judgment audit tasks and enables them to focus on tasks that require professional judgment. This paper also demonstrates the feasibility of RPA by implementing a pilot project that applies RPA to the confirmation process.

Applying robotic process automation (RPA) in auditing: A framework