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

Feiqi Huang and Miklos A. Vasarhelyi

International Journal of Accounting Information Systems, 2019, vol. 35, issue C

Abstract: 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.

Keywords: Robotic process automation (RPA); Pilot implementation; Framework (search for similar items in EconPapers)
Date: 2019
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Citations: View citations in EconPapers (22)

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Persistent link: https://EconPapers.repec.org/RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301738

DOI: 10.1016/j.accinf.2019.100433

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