Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Transformation of Auditing through Robotic Process Automation

Document Type : Review

Authors
Effat Akrami Moghadam 1
Kaveh Parandin 2
1 Department of Accounting, Payame Noor University, Tehran, Iran
2 Department of Accounting, Payame Noor University, Tehran, Iran.
10.22034/jista.2025.528273.1049
Abstract
Recent advancements in digital technology have ushered in the emergence of Robotic Process Automation within the field of auditing. This technology enhances the efficiency and accuracy of auditing operations by automating repetitive and time-consuming tasks, thereby shifting the role of auditors from routine activities to more analytical and strategic functions. The aim of this study is to investigate the impacts of Robotic Process Automation on auditing. By examining scholarly resources from 2013 to 2025, including research articles and technological documentation, the findings of the research clearly indicate that RPA leads to significant improvements in operational efficiency, accuracy, and consistency in auditing processes through the automation of repetitive tasks. Furthermore, the results substantiate the notion that RPA acts as a key driver in shaping the future of auditing by enhancing productivity, reducing errors, and increasing compliance with regulations. This technology enables auditors to focus on strategic analyses rather than mundane tasks. However, challenges such as the complexity of integration with existing systems, workforce resistance, and security concerns have impacted its widespread adoption. It is anticipated that the integration of RPA with artificial intelligence and machine learning will enhance capabilities such as financial forecasting and intelligent decision-making.
Keywords
Robotic Process Automation
Digital Transformation
Modern Auditing
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Journal of Information System and Technology Auditing
Volume 1, Issue 1 - Serial Number 1
April 2025
Pages 201-225

  • Receive Date 04 June 2025
  • Revise Date 05 August 2025
  • Accept Date 02 September 2025
  • Publish Date 22 June 2025