Robotic process automation (RPA) for auditing

The paper explains the concept of robotic process automation (RPA) and the potential to disrupt the traditional audit model. With the rules-based tasks which are repetitive and manual, RPA is expected to change the role of the auditor by replacing repetitive tasks and focusing higher skills that will lead to enhance quality of auditing. The result of this paper is aimed which audit processes with RPA will be targeted for automation and prioritized. Moreover, this paper is presented with the objective to improve or enhance quality auditing in the audit firms. The result can be shown that audit processes as Revenue audit, Expense audit, Production audit and Investment audit are tasks which can target to automate with RPA in the cycles.Another result can be summarized as RPA can enhance values of audit firms for Revenue audit and Expense audit.