Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

The Role of Robotic Processes in the Transformation of Auditing: An Examination of Robotic Process Automation and Its Impact on Efficiency and Employment in Auditing

Document Type : Review

Author
Hasanali Akhlaghi
Department of Management and Accounting, Technical and Vocational University (TVU), Tehran, Iran (Corresponding author)
10.22034/jista.2025.529864.1054
Abstract
With the rapid advancements in technology, particularly in the realm of automation and robotics, auditing processes have undergone significant transformations. These changes have not only impacted the efficiency and accuracy of auditing processes but have also raised concerns about the future of jobs and the necessary skills in this field. This research examines the effects of robotic process automation on auditing and seeks to answer the question of how these technologies can assist in improving auditing processes while also presenting certain challenges. The findings indicate that robotic process automation enables auditors to focus on deeper analyses and risk assessments by reducing the time and costs associated with repetitive tasks. Additionally, this technology can enhance accuracy in information processing and facilitate real-time monitoring of operations. However, these advancements also bring challenges, including the reduction of traditional jobs and the changing nature of job roles. This necessitates a reconsideration of the structure of auditing teams and the development of new training programs to enhance human skills in this domain. Ultimately, based on the findings, it can be concluded that robotic process automation not only contributes to improved efficiency and accuracy in auditing but also necessitates fundamental changes in job structures and required skills. The creation of a “smart auditor”, which combines human judgment with advanced algorithms, could provide an appropriate response to these challenges.
Keywords
Robotic Process Automation
Innovative Auditing Technologies
Future Transformations in Auditing
Intelligent Workforce
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Journal of Information System and Technology Auditing
Volume 1, Issue 1 - Serial Number 1
April 2025
Pages 257-283

  • Receive Date 11 June 2025
  • Revise Date 08 August 2025
  • Accept Date 02 September 2025
  • Publish Date 22 June 2025