Use of Robotic Process Automation for audit tasks

Increasingly popular in accounting are bots for automating tasks and processes using robotic process automation (RPA). Bots can also be used by auditors to automate repetitive tasks. However, they often don’t know which tasks to automate. The new study, „A Framework for Using Robotic Process Automation for Audit Tasks,“ by Marc Eulerich, Justin Pawlowski, Nathan J. Waddoups, and David A. Wood, addresses this and thematizes the use of RPA in internal auditing.

They developed a three-stage evaluation framework based on socio-technical systems theory and using a design science method to help auditors decide which activities to automate.

The study is available here.