RPA from the Perspective of the Audit

Mario Richard Smeets (), Andreas Freßmann and Ralf Jürgen Ostendorf ()

Chapter Chapter 4 in Robotic Process Automation in Use, 2024, pp 53-120 from Springer

Abstract: Abstract After the use of RPA was classified in the third chapter in the context of the current challenges in the competitive environment of the banking and financial services industry, the fourth chapter focuses on the use of RPA in the specific context of audit requirements and the associated (supervisory) legal framework. After a basic classification of RPA in terms of its already noticeable spread and relevance in the banking sector, a systematic classification of RPA as an audit subject on the one hand and as a possible audit support tool on the other hand follows. In this chapter, the legal and regulatory requirements for the preparation of use and the specific use of RPA are analyzed in detail.

Date: 2024
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-658-45902-4_4

Ordering information: This item can be ordered from
http://www.springer.com/9783658459024

DOI: 10.1007/978-3-658-45902-4_4

Access Statistics for this chapter

More chapters in Springer Books from Springer
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().