| Naslov: | ROBOTIC PROCESS AUTOMATION (RPA) IN AUDITING |
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| Avtorji: | ID Tashkovski, Filip (Avtor)
ID Zdolšek, Daniel (Mentor) Več o mentorju...  |
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| Datoteke: |  UN_Tashkovski_Filip_2024.pdf (1,64 MB)
MD5: 304BA30A846EA1E0BADB03E0B32BDB13
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| Jezik: | Angleški jezik |
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| Vrsta gradiva: | Diplomsko delo/naloga |
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| Tipologija: | 2.11 - Diplomsko delo |
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| Organizacija: | EPF - Ekonomsko-poslovna fakulteta
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| Opis: | Auditing, as a form of control (for example over financial management or compliance), has traditionally relied on manual processes that are time-consuming, labor-intensive and prone to human error. With the advent of robotic process automation (RPA), there has been a paradigm shift from manual to automated processes in audit processes as well. Automation dates back to the 1990s, which led to the creation of robotic process automation (RPA) tools. Today we are approaching or we are in the fourth industrial revolution, the era of universal automation. RPA refers to the use of software robots (or "bots") to automate repetitive rule-based activities previously performed by humans. As companies try to keep up with rapid technological improvements, incorporating RPA into audit processes provides a number of benefits that can radically change auditing. RPA has emerged as a transformative technology in auditing, changing established approaches with its ability to improve productivity, accuracy and compliance. One of the most significant benefits of RPA in auditing is its ability to increase efficiency. Traditional audit procedures can sometimes be time-consuming and labor-intensive, as auditors must manually collect and evaluate data from multiple sources. RPA accelerates these activities by automating common tasks such as data entry, coordination and report generation. For example, an RPA robot can be trained to collect financial data from multiple sources (eg from multiple companies) and verify its accuracy using established criteria. This not only reduces the time required to perform audits, but also eliminates the possibility of human error. In addition to efficiency, there is another key advantage: accuracy. RPA enables auditors to take proactive measures to reduce risk, thereby protecting the financial integrity and reputation of the organization. By automating mundane and repetitive activities, RPA allows auditors to focus on more strategic activities that deliver value to the business. Auditors (in the broadest sense) can spend more time evaluating data models, finding areas for improvement, and making strategic suggestions to management. The aim of this bachelor's degree thesis is to explore and demonstrate the application of RPA in audit procedures, highlighting its benefits such as increased productivity, improved quality of rapid processing of large databases, improved risk management, and cost savings. The thesis also discusses the challenges and considerations related to the implementation of RPA in audit practices. The history of RPA is detailed, revealing its use by different industries and their goals. The thesis defines all types of RPA tools and their advantages and weaknesses. It also distinguishes between artificial intelligence (AI) and RPA, as it can confuse the activities of RPA tools with AI. |
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| Ključne besede: | robotic process automation, RPA, monitoring, analytics, security, productivity, auditing, audit process. |
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| Kraj izida: | Maribor |
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| Založnik: | F. Tashkovski |
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| Leto izida: | 2024 |
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| PID: | 20.500.12556/DKUM-89552-bda06504-99d6-1513-3041-b3b795a38bd0 |
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| UDK: | 657.6:005.591.6 |
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| COBISS.SI-ID: | 206757891 |
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| Datum objave v DKUM: | 09.09.2024 |
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| Število ogledov: | 167 |
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| Število prenosov: | 84 |
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| Metapodatki: |    |
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| Področja: | EPF
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