The Dark Side of Robotic Process Automation (RPA): Understanding Risks and Challenges with RPA
通过访谈专业人士，揭示了RPA在会计和审计应用中存在的五大风险与挑战，包括治标不治本、控制与安全问题、成本低估、治理复杂和流程知识流失，帮助从业者更明智地决策。
SYNOPSIS Auditors and corporate accountants are rapidly adopting robotic process automation (RPA) to assist with accounting tasks. The purpose of this paper is to increase understanding of the risks and challenges associated with RPA. This is particularly important given most existing reports focus on the benefits of using RPA. We interview multiple professionals to ascertain challenges, drawbacks, or pitfalls of using RPA. We identify five key challenges related to RPA usage: (1) RPA is often used as a quick-fix band-aid instead of fixing core system issues, (2) RPA can cause serious control and security issues, (3) the true cost of RPA is often misunderstood and understated, (4) RPA governance is complicated and challenging, and (5) RPA usage can lead to a loss of process knowledge. Raising these issues should allow practitioners to make more informed decisions regarding RPA implementations and help inform them regarding the problematic areas that require better governance.