توظيف أتمتة العمليات الروبوتية (RPA) في التدقيق وتأثيرها للحد من مخاطر التدقيق وإنعكاسها على جودة التقرير

Rp- The Utilization of Robotic Process Automation (RPA) in Auditing and its Implications for Mitigating Audit Risks and Enhancing the Quality of Audit .pdf

This research seeks to emphasize the urgent need to improve the skills of
accountants and auditors to keep pace with the rapid digital innovations in
accounting. The study emphasizes the critical role of this new technology in
reducing fraud risk and maintaining the accuracy and quality of financial data. The practical part of the study used 157 questionnaires. The study utilized a five-point Likert scale to address the questionnaire items. We employed the SPSS v25 statistical program to evaluate the research hypotheses through Pearsons correlation coefficient and simple regression analysis. The study used the coefficient of determination (R²) and the standardized regression coefficient (B) for analysis.
The research concluded that the ability to automate repetitive operations is the primary way that artificial intelligence (AI) presents significant prospects in accounting, auditing, and financial reporting. Robotic process automation (RPA) reduces human error and increases dependability by replacing repetitive manual tasks with autonomous robots. RPA technology expedites the preparation of financial reports and reduces the duration of communication with external parties. A significant step forward in auditing, combining AI with auditors knowledge and professional skepticism increases confidence in the reported financial data. The study made many important suggestions. Accountants and auditors must maintain competency in the face of rapid technological change. A second recommendation was to increase communication and cooperation between accountants and IT specialists. They are calling attention to the need for more funding to study artificial intelligence and its potential uses in accounting and auditing, as well as creating guidelines that provide clear instructions for auditors on using AI in their work.