Prototyping and implementing Robotic Process Automation in accounting firms: Benefits, challenges and opportunities to audit automation

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2023-07-31 DOI:10.1016/j.accinf.2023.100641

Arif Perdana , W. Eric Lee , Chu Mui Kim

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引用次数: 0

Abstract

Despite the advancements in technology, auditors still spend a significant amount of time performing repetitive and rule-based tasks. Our paper examines various audit scenarios within four accounting firms and discusses the potential for robotic process automation (RPA) to improve the efficiency and accuracy of these tasks. We propose and implement RPA-enabled solutions to make various procedures more efficient and effective. These anecdotes were based on our consultancy experiences with auditors from a group of Big 4 and mid-sized accounting firms. We present four practical business process scenarios and the prototyped RPA solutions. In each scenario, we explain our automation strategies and the duration of development. We also describe the implementation benefits and challenges, as well as analyze how we have helped the accounting firms automate their real-world audit tasks by providing the as-is and to-be Business Process Model and Notation that one can extend for future RPA development. Finally, we discuss the future challenges and opportunities regarding the broader implementation of RPA in accounting and audit tasks.

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在会计师事务所中原型化和实现机器人流程自动化:审计自动化的好处、挑战和机遇

尽管技术有所进步，但审计师仍要花费大量时间执行重复性和基于规则的任务。我们的论文考察了四家会计师事务所的各种审计场景，并讨论了机器人流程自动化（RPA）提高这些任务的效率和准确性的潜力。我们提出并实施RPA解决方案，使各种程序更加高效和有效。这些轶事是基于我们与四大中型会计师事务所的审计师的咨询经验。我们介绍了四种实用的业务流程场景和原型RPA解决方案。在每个场景中，我们都会解释我们的自动化策略和开发的持续时间。我们还描述了实施的好处和挑战，并分析了我们如何通过提供现有和未来的业务流程模型和符号来帮助会计师事务所自动化其真实世界的审计任务，这些模型和符号可以扩展到未来的RPA开发中。最后，我们讨论了在会计和审计任务中更广泛地实施RPA的未来挑战和机遇。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.