Intelligent process automation in audit /
Zhang, Chanyuan (Abigail).
Intelligent process automation in audit / Chanyuan (Abigail) Zhang - Fall 2019 - Journal of Emerging Technologies in Accounting 16 : 2, page 69-88 .
Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession. Specifically, this paper provides a framework for implementing IPA in audit engagements using the concept of audit workflow. A simple prototype based on a simulated use case is constructed to illustrate the IPA implementation framework. The potential applications of IPA in pension and inventory audits are provided, and the expected impacts of IPA on audit efficiency and effectiveness are discussed.
Accountancy.
Artificial intelligence.
Audit workflow.
Audit.
Intelligent process automation.
Robotic process automation.
Intelligent process automation in audit / Chanyuan (Abigail) Zhang - Fall 2019 - Journal of Emerging Technologies in Accounting 16 : 2, page 69-88 .
Intelligent process automation (IPA) achieves flexible and intelligent automation by combining robotic process automation (RPA), artificial intelligence (AI), and other emerging technologies. This paper focuses on the utility of IPA for the audit profession. Specifically, this paper provides a framework for implementing IPA in audit engagements using the concept of audit workflow. A simple prototype based on a simulated use case is constructed to illustrate the IPA implementation framework. The potential applications of IPA in pension and inventory audits are provided, and the expected impacts of IPA on audit efficiency and effectiveness are discussed.
Accountancy.
Artificial intelligence.
Audit workflow.
Audit.
Intelligent process automation.
Robotic process automation.