Audit, innovation et nouvelles technologies: vers l’audit augmenté avec la RPA ? État de l'art - Volume 2 (Mars 2023)

Nabyla Daidj (), Cyril Bordeaux and Jérémy Neyrial
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Nabyla Daidj: IMT-BS - TIM - Département Technologies, Information & Management - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]
Cyril Bordeaux: Advolis Orfis
Jérémy Neyrial: IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], PwC - PricewaterhouseCoopers

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Abstract: After providing some background on innovation in the broad sense and on open innovation (chapter 1), this white paper is devoted to the role played by new technologies in auditing activities (chapter 2) and more specifically to the role of RPA (robotic process automation). RPA will be examined from two angles: - RPA: a technology that is progressively transforming auditing activities (chapter 3) - RPA auditing: a new practice (chapter 4)

Keywords: RPA (automatisation robotisée des processus); Audit IT; Audit interne; Transformation digitale (search for similar items in EconPapers)
Date: 2023-03
New Economics Papers: this item is included in nep-acc
Note: View the original document on HAL open archive server: https://hal.science/hal-04034162v1
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Published in Institut Mines-Télécom Business School (Institut Mines-Télécom). 2023, pp.64

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