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Intelligent process automation: Application in the audit process

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Resumo:Nowadays, companies are implementing technologies that enable them to guarantee service efficiency and consequent cost savings. In addition, auditors play a key role in assessing processes that are being restructured due to technological advances, so that business continuity is not compromised. The main objective of this dissertation is the development of an academic work related to the area of business continuity and the components of intelligent process automation. The application component supports the end-to-end audit process by automating the activities of audit communication, information requests, and final report submission. The purpose of the implementation is to enable the assessment performed by the auditors to be devoid of repetitive activities and optimized by the automation application. This development is complemented by the application of business intelligence in the treatment of key performance indicators of the audit department, to ensure continuous analysis of the effectiveness of the Annual Audit Plan. To evaluate the work done, surveys were conducted with audit teams from 4 Portuguese banks. The results showed that the implementation would be beneficial in companies and would allow supporting management in the decision-making context, as well as eliminating repetitive tasks that are assigned to auditors during the audit process.
Autores principais:Fonseca, Micaela Margarida Freitas da
Assunto:Intelligent process automation Artificial intelligence Robotic process automation Auditoria -- Audit Automação inteligente de processos Inteligência artificial Automação robotizada de processos
Ano:2022
País:Portugal
Tipo de documento:dissertação de mestrado
Tipo de acesso:acesso aberto
Instituição associada:ISCTE
Idioma:inglês
Origem:Repositório ISCTE
Descrição
Resumo:Nowadays, companies are implementing technologies that enable them to guarantee service efficiency and consequent cost savings. In addition, auditors play a key role in assessing processes that are being restructured due to technological advances, so that business continuity is not compromised. The main objective of this dissertation is the development of an academic work related to the area of business continuity and the components of intelligent process automation. The application component supports the end-to-end audit process by automating the activities of audit communication, information requests, and final report submission. The purpose of the implementation is to enable the assessment performed by the auditors to be devoid of repetitive activities and optimized by the automation application. This development is complemented by the application of business intelligence in the treatment of key performance indicators of the audit department, to ensure continuous analysis of the effectiveness of the Annual Audit Plan. To evaluate the work done, surveys were conducted with audit teams from 4 Portuguese banks. The results showed that the implementation would be beneficial in companies and would allow supporting management in the decision-making context, as well as eliminating repetitive tasks that are assigned to auditors during the audit process.