Author(s)

Yi Hong

Corresponding Author

Yi Hong

ABSTRACT

With the rapid progress of digital technology, the digital transformation of internal audit in enterprises has become inevitable, both a challenge and an opportunity. Robotic Process Automation (RPA) technology, as an emerging automation tool, has demonstrated high efficiency when introduced into the internal audit process of enterprises, playing an important role in improving audit efficiency, reducing costs, and enhancing audit quality. This study deeply explores the applicability and scientificity of RPA technology in internal audit of enterprises through the definition and development of RPA technology, and analyzes the current application status and existing problems of RPA in internal audit of enterprises through case data analysis. Based on the analysis of the current situation of internal audit in Chinese enterprises using RPA, an empirical analysis was conducted on the impact of RPA technology on audit efficiency, cost, and quality. The actual effect of RPA technology in optimizing audit processes was verified through quantitative evaluation methods. The research results indicate that RPA technology has significant advantages in improving audit efficiency, reducing costs, and decreasing audit error rates. However, the promotion of RPA technology faces different challenges such as technology integration, personnel training, and management changes. Finally, this study attempts to propose strategic recommendations and future development trends for RPA technology in internal audit of enterprises, and explores the potential impact of combining emerging technologies such as artificial intelligence and blockchain with RPA on internal auditing, providing valuable insights for enterprises to promote digital transformation of auditing.

KEYWORDS

RPA technology; Internal enterprise; Audit; Digital transformation