RPA风险管理:需要考虑的要点

IF 1.6 Q3 BUSINESS, FINANCE Journal of Emerging Technologies in Accounting Pub Date : 2022-12-02 DOI:10.2308/jeta-2022-004
Yue (Bright) Hong, Michael Ly, Hui Lin
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引用次数: 1

摘要

机器人过程自动化(RPA)在实现效率和有效性方面为组织提供了许多好处,但并非没有风险。如果没有适当的管理,RPA带来的风险可能超过其预期的好处。在以往的会计研究和实践中,RPA风险管理很少受到重视。我们讨论了实现RPA投资回报和维护自动化过程完整性的重要风险和控制考虑。我们通过采访RPA和风险专家来证实我们的讨论。我们的受访者认为,除了企业资源规划(ERP)系统的风险管理之外,RPA风险管理还提供了增量价值,风险专业人员可能缺乏RPA风险管理所需的技能,现有的风险和控制框架需要为RPA风险管理而发展。我们的讨论促进了未来的研究,并帮助组织开始考虑RPA风险管理。
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RPA Risk Management: Points to Consider
Robotic Process Automation (RPA) provides organizations numerous benefits in achieving efficiency and effectiveness, but not without risks. Without proper management, the risks posed by RPA may outweigh its intended benefits. RPA risk management has received little attention in prior accounting research and in practice. We discuss risks and control considerations important to achieving the return on RPA investment and maintaining the integrity of the automated processes. We substantiate our discussion by interviewing RPA and risk professionals. Our interviewees suggest that RPA risk management provides incremental value in addition to risk management of Enterprise Resource Planning (ERP) systems, that the skillset needed for RPA risk management may be missing among risk professionals, and that existing risk and control frameworks need to evolve for RPA risk management. Our discussion stimulates future research and helps organizations as they begin to consider RPA risk management.
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来源期刊
CiteScore
4.30
自引率
27.80%
发文量
14
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