Intelligent Process Automation in Audit

被引：50
|
作者：
Zhang, Chanyuan [1 ,2 ]
机构：
[1] Rutgers State Univ, New Brunswick, NJ 08901 USA
[2] Southwestern Univ Finance & Econ, Chengdu, Peoples R China
来源：
JOURNAL OF EMERGING TECHNOLOGIES IN ACCOUNTING | 2019年 / 16卷 / 02期
关键词：
audit; intelligent process automation; robotic process automation; artificial intelligence; audit workflow; ANALYTICS;
D O I：
10.2308/jeta-52653
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession. Specifically, this paper provides a framework for implementing IPA in audit engagements using the concept of audit workflow. A simple prototype based on a simulated use case is constructed to illustrate the IPA implementation framework. The potential applications of IPA in pension and inventory audits are provided, and the expected impacts of IPA on audit efficiency and effectiveness are discussed.
引用
收藏
页码：69 / 88
页数：20
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