RPA from the Perspective of the Audit

After the use of RPA was classified in the third chapter in the context of the current challenges in the competitive environment of the banking and financial services industry, the fourth chapter focuses on the use of RPA in the specific context of audit requirements and the associated (supervisory) legal framework. After a basic classification of RPA in terms of its already noticeable spread and relevance in the banking sector, a systematic classification of RPA as an audit subject on the one hand and as a possible audit support tool on the other hand follows. In this chapter, the legal and regulatory requirements for the preparation of use and the specific use of RPA are analyzed in detail.