{"title":"ẢNH HƯỞNG CỦA TỰ ĐỘNG HÓA QUY TRÌNH BẰNG ROBOT (RPA) ĐẾN HOẠT ĐỘNG KIỂM TOÁN\nIMPACT OF ROBOTIC PROCESS AUTOMATION ON AUDITING","authors":"","doi":"10.59006/vnfa-jaa.04202317","DOIUrl":null,"url":null,"abstract":"The digital revolution has been creating transformations in every area of business including auditing. The auditing profession faces significant new reforms. By moving towards advanced technologies like robotic process automation (RPA), auditors will have more time to focus on the issues that matter to their clients. The article analyzes the role and benefits of robotic process automation to audit activities. From there, the article outlines the critical success factors when implementing RPA in auditing.\nKeywords: Auditing, automation, robotic process automation\nJEL Classification: M40, M42, M49","PeriodicalId":47160,"journal":{"name":"Journal of Accounting Auditing and Finance","volume":null,"pages":null},"PeriodicalIF":1.3000,"publicationDate":"2023-05-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Accounting Auditing and Finance","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59006/vnfa-jaa.04202317","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
The digital revolution has been creating transformations in every area of business including auditing. The auditing profession faces significant new reforms. By moving towards advanced technologies like robotic process automation (RPA), auditors will have more time to focus on the issues that matter to their clients. The article analyzes the role and benefits of robotic process automation to audit activities. From there, the article outlines the critical success factors when implementing RPA in auditing.
Keywords: Auditing, automation, robotic process automation
JEL Classification: M40, M42, M49
期刊介绍：
The Journal of Accounting, Auditing, and Finance (JAAF) is committed to publishing high quality studies in accounting and related fields. Papers on accounting issues relating to developing in other fields such as finance, economics, and operations are also welcome. Empirical, analytical and experimental works of all varieties and paradigms, normative as well as positive, will be considered, provided they significantly contribute to the advancement of our knowledge in accounting. Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.
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