RPA in Accounting Risk and Internal Control: Insights from RPA Program Managers
通过访谈20位RPA项目经理，研究会计领域机器人流程自动化部署中的风险缓解和内部控制流程，揭示不同治理模式及专门的风险评估与监控实践。
SYNOPSIS This study investigates the risk mitigation and internal control processes organizations implement in their robotic process automation (RPA) deployments in accounting. The roles of internal controls and risk mitigation are examined by exploring how RPA Program Managers have adopted internal controls and risk mitigation regarding RPA in accounting. Employing interviews with 20 RPA Program Managers, this study provides rich insights into RPA Governance for accounting processes. The interviews revealed that organizations adopt various governance models to ensure proper oversight over RPA in accounting. RPA Governance models range from being fully centralized to being entirely decentralized. RPA risk and control oversight includes unique risk assessments for the RPA accounting environment and specialized monitoring to ensure that RPA in accounting performs as expected. JEL Classifications: M41; M42.