The impact of implementing robotic process automation (RPA) on the internal audit function: a Malaysian study

Automatic Procedure Software (RPA) will be gaining interest in the industry atmosphere. New-technology imposes brand new danger issues, the character associated with imitating human being conversation offers questioned the particular auditing procedure, causing a brand new skill needed from the inner auditor in order to deal with the problems. This particular research offers a summary of the particular effect associated with applying RPA around the Inner Review Functionality (IAF) within 3 places: important dangers inside the RPA execution, typically the modifications in our interior review procedures as well as the skill necessary with the inside auditor. The outcomes are usually noticed via job interview along with professionals from your industry regarding inner auditing, THIS auditing plus RPA. The research utilized the calculated sample way to choose focus on participants necessary for the particular semi-structured meeting, an overall total involving 9 individuals are chosen since the test dimension for that examine depending on their own encounter plus fundamental understanding within inner auditing or even RPA advancement. The particular results says the particular execution associated with RPA possess a substantial effect on the particular I ALLA FALL simply by presenting fresh hazards, changing the interior examine procedure, in addition to challenging brand new skill regarding inner auditor. This specific research plays a role in typically the books inside interior auditing generally, and THIS inside auditing a lot more particularly. This kind of research furthermore reacts towards the current demand informative study throughout RPA.