TY  - BOOK
AU  - Zhang, Chanyuan (Abigail).
TI  - Intelligent process automation in audit
PY  - 2019///
KW  - Artificial intelligence
KW  - Audit workflow
KW  - Audit
KW  - Intelligent process automation
KW  - Robotic process automation
N1  - Accountancy
N2  - 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
ER  -