机器人过程自动化对审计活动的影响

IF 1.3 Q3 BUSINESS, FINANCE Journal of Accounting Auditing and Finance Pub Date : 2023-05-15 DOI:10.59006/vnfa-jaa.04202317

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引用次数: 0

摘要

数字革命已经在包括审计在内的各个业务领域创造了变革。审计行业面临着重大的新改革。通过转向机器人流程自动化(RPA)等先进技术，审计师将有更多时间专注于对客户重要的问题。本文分析了机器人过程自动化在审计活动中的作用和好处。在此基础上，本文概述了在审计中实现RPA时的关键成功因素。关键词:审计自动化机器人过程自动化jel分类:M40 M42 M49

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ẢNH HƯỞNG CỦA TỰ ĐỘNG HÓA QUY TRÌNH BẰNG ROBOT (RPA) ĐẾN HOẠT ĐỘNG KIỂM TOÁN IMPACT OF ROBOTIC PROCESS AUTOMATION ON AUDITING

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

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来源期刊

Journal of Accounting Auditing and Finance BUSINESS, FINANCE-

CiteScore

4.20

自引率

7.10%

发文量

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 Manuscripts submitted should contain original unpublished research and should not be under consideration for possible publication elsewhere.