Applying robotic process automation (RPA) in auditing: A framework |
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| Institution: | 1. Marist College, 3399 North Road, Poughkeepsie, NY 12601, United States;2. Rutgers, The State University of New Jersey, 1 Washington Park, Newark, NJ 07102, United States;1. David Nazarian College of Business and Economics, California State University at Northridge, United States;2. School of Accountancy, Shidler College of Business, University of Hawai''i at Mānoa, United States |
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| 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. |
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