Industry 4.0 Era: The Role of Robotic Process Automation in Internal Auditing Quality of Banking Sector in Jordan

In the era of Industry 4.0, organizations are making unremitting efforts to explore new technologies that enhance the effectiveness and efficiency of their internal processes, including improving audit quality. Among the many technologies produced by artificial intelligence, robotic process automation is one of the most mentioned for its ability to adapt to audit procedures. Therefore, this research sought to highlight the role of robotic process automation using the dimensions of the unified theory of acceptance and use of technology in internal audit quality. The research targeted a population of financial managers of commercial banks listed on the Amman stock exchange, where a convenience sample was obtained consisting of 142 managers with a response rate of 86%. Survey data were analyzed using structural equation modeling (SEM) to verify the research hypotheses. The results of the research indicated that the dimensions of robotic process automation had a positive impact on internal audit quality, as the impact size ranged in descending order from functionality to ease of use. Accordingly, adopting robotic process automation supports the theory of regulatory compliance by consistently and accurately checking transactions and processes against regulatory requirements. Furthermore, customizing robotic process automation solutions helps internal audit procedures address specific regulatory requirements, such as compliance with Basel Internal Audit Standards, demonstrating their practical relevance and alignment with industry-specific considerations.