Applying Robotic Process Automation (RPA) in Sustainable Audit Quality: A Literature Review Survey

Audit constitutes one of the most important functions of any organization. Auditors are responsible for the evaluation of accounting activities to ensure compliance of the national and international accounting standards. The technological emergence and industry 4.0 revolution has reformed the conduct of the operations of businesses, although most of the audit operations are still performed by humans. This study aims to investigate the possibilities of audit automation by applying robotics processes for improvements in audit performance and reduction in fraud. We reorganize the findings of the previous studies by exploring the challenges that could hinder the automation of audit activities. The present study relies on the relevant literature to obtain the relevant data. Furthermore, the results of this study highlight the importance of artificial intelligence tools to boost the audit function in different sectors in the context of the era of digitalization transformation.