The Role of Robotic Process Automation (RPA) in Enhancing Audit Procedures and Internal Controls in Accounting Systems

Abstract

In today's rapidly evolving business landscape, the adoption of technology in accounting systems is paramount for ensuring accuracy, efficiency, and compliance. Robotic Process Automation (RPA) has emerged as a transformative tool, offering opportunities to streamline audit procedures and strengthen internal controls within accounting systems. This paper explores the role of RPA in enhancing audit procedures and internal controls, discussing its benefits, challenges, and implications for the accounting profession.