A Framework for Using Robotic Process Automation for Audit Tasks*
基于社会技术系统理论和设计科学方法，开发并验证了一个三步评估框架，帮助审计人员决定哪些任务适合用机器人流程自动化（RPA）来开发机器人，并通过访谈、调查和案例研究验证了该框架。
ABSTRACT The ability to develop bots to automate tasks and processes using robotic process automation (RPA) is receiving significant attention in accounting. Auditors often struggle to know what tasks to automate and how to prioritize bot development. Drawing upon socio‐technical systems (STS) theory and using a design science methodology, we develop and validate a three‐step evaluation framework to assist auditors as they decide what activities to automate. We validate this framework using interviews, surveys of experienced internal and external auditors, and two case studies. By developing and validating our framework through the lens of STS theory, we also provide several insights that help explain the mixed findings in prior research regarding the effectiveness and adoption of emerging technologies in audit. The implications of our study yield many opportunities for future research in the areas of RPA and emerging technologies in audit.