Robotic process automation (RPA), capabilities are rapidly advancing and early adopters are demonstrating their effectiveness in automating stable, repeatable and high volume processes.

With increased investment in RPA across virtually all business sectors, now is the time for internal audit to prioritize three key opportunities that come with employing intelligent automation: 

  1. Integrate governance, risk and controls considerations at the onset, as the organization creates and implements RPA programs
  2. Identify opportunities where RPA should be recommended to apply to organization-wide processes
  3. Begin to capitalize on RPA to increase the efficiency and effectiveness of its own activities with repeatable processes

This guide outlines where audit teams can provide effective assurance over RPA, key risks associated with RPA implementation and internal audit's own opportunity with RPA. 

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