Robotic Process Automation to Help Auditors to Improved the Audit Quality: A Systematic Literature Review and Meta-Analysis

摘要

Robotic Process Automation (RPA) is widely used in many industries, including accounting, to automate well-defined and repetitive tasks. With the ability to automate repetitive and manual, rule-based tasks, RPA is expected to change the role of auditors, replacing sloppy tasks and emphasizing critical thinking skills, ultimately leading to improved audit quality. The method used in this research is Systematic Literature Review. The results of this study indicate that RPA can assist auditors in improving audit quality when facing risks in their work. It can also help internal auditors in their tasks to help internal audits increase productivity, expand the scope of risk, and help overcome compliance burdens by How to do more for less.