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Audit
Technology - Moffit et al., 2018
| Question | Answer |
|---|---|
| RPA | robotic process automation |
| potential to | disrupt traditional audit model |
| how is it expected to repurpose role of auditor | - replace mundane tasks - emphasise higher order thinking tasks - lead to enhanced audit quality |
| main benefit of RPA | reduction in time spent on repetitive tasks - auditor has more time for value creating work |
| concern with RPA | replacement of human jobs |
| high volume and repetitive tasks | good for RPA |
| high ambiguity and detailed tasks | bad for RPA |
| role of auditor may be repurposed to | put emphasis on evaluation stage of audit |