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

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  • Huang, Feiqi
  • Vasarhelyi, Miklos A.

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.

Suggested Citation

  • Huang, Feiqi & Vasarhelyi, Miklos A., 2019. "Applying robotic process automation (RPA) in auditing: A framework," International Journal of Accounting Information Systems, Elsevier, vol. 35(C).
    • Handle: RePEc:eee:ijoais:v:35:y:2019:i:c:s1467089518301738
    DOI: 10.1016/j.accinf.2019.100433
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    References listed on IDEAS

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    1. Lacity, Mary & Willcocks, Leslie P. & Craig, Andrew, 2015. "Robotic process automation at Telefónica O2," LSE Research Online Documents on Economics 64516, London School of Economics and Political Science, LSE Library.
    2. Lacity, Mary & Willcocks, Leslie P. & Craig, Andrew, 2015. "Robotic process automation: mature capabilities in the energy sector," LSE Research Online Documents on Economics 64520, London School of Economics and Political Science, LSE Library.
    3. Appelbaum, Deniz & Kogan, Alexander & Vasarhelyi, Miklos & Yan, Zhaokai, 2017. "Impact of business analytics and enterprise systems on managerial accounting," International Journal of Accounting Information Systems, Elsevier, vol. 25(C), pages 29-44.
    4. Willcocks, Leslie P. & Lacity, Mary & Craig, Andrew, 2015. "Robotic process automation at Xchanging," LSE Research Online Documents on Economics 64518, London School of Economics and Political Science, LSE Library.
    5. Chan, David Y. & Vasarhelyi, Miklos A., 2011. "Innovation and practice of continuous auditing," International Journal of Accounting Information Systems, Elsevier, vol. 12(2), pages 152-160.
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