This study explores the applications of robotic process automation in internal auditing, highlighting the benefits of implementing this technology in modern business environments. RPA enhances the efficiency and quality of internal audit processes by minimizing reliance on repetitive manual tasks, enabling auditors to concentrate on value-added activities such as advanced analysis and strategic decision-making. The study examined RPA’s impact on information accuracy and venture execution velocity, as well as its ability to enhance compliance with regulations. Based on a statistical analysis of data from one hundred and fifty questionnaires distributed to accountants and auditors in Iraqi government establishments, the findings indicated that RPA usage in internal auditing resulted in a 65% improvement in operational efficiency, a 48% reduction in human errors, and a 72% acceleration of auditing processes. However, the adoption of this technology varied among establishments because of technical. The study recommends developing an integrated regulatory framework for adopting RPA in internal auditing, creating training programs to enhance auditors’ digital skills, and strengthening security controls to ensure data integrity and confidentiality. It concludes that the future of internal auditing relies on the integration of artificial intelligence and automation, necessitating a strategic approach to maximize benefits.

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Advantages of Implementing Robotic Process Automation in Internal Auditing

  • Aymen Almayyahi,
  • Samir Aboul Fotouh,
  • Ahmed Kamal Metawee

摘要

This study explores the applications of robotic process automation in internal auditing, highlighting the benefits of implementing this technology in modern business environments. RPA enhances the efficiency and quality of internal audit processes by minimizing reliance on repetitive manual tasks, enabling auditors to concentrate on value-added activities such as advanced analysis and strategic decision-making. The study examined RPA’s impact on information accuracy and venture execution velocity, as well as its ability to enhance compliance with regulations. Based on a statistical analysis of data from one hundred and fifty questionnaires distributed to accountants and auditors in Iraqi government establishments, the findings indicated that RPA usage in internal auditing resulted in a 65% improvement in operational efficiency, a 48% reduction in human errors, and a 72% acceleration of auditing processes. However, the adoption of this technology varied among establishments because of technical. The study recommends developing an integrated regulatory framework for adopting RPA in internal auditing, creating training programs to enhance auditors’ digital skills, and strengthening security controls to ensure data integrity and confidentiality. It concludes that the future of internal auditing relies on the integration of artificial intelligence and automation, necessitating a strategic approach to maximize benefits.