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How do you audit a robot?

How do you audit a robot? Peter Mandich shares the faculty’s latest assurance guidance.

When we talk about robots, people may think of humanoid figures like C-3PO from Star Wars. But many of the robots in modern workplaces are better explained as robotic process automation (RPA) – software that is programmed to perform repetitive tasks that are generally performed by humans interacting with computer systems.

As RPA increasingly helps companies to automate routine tasks and free talent to focus on higher value activities, internal audit needs to adapt to the changing technological environment. It also needs to be clear how the function will audit software robots and provide assurance if businesses are to maximise the value they can obtain from the software.

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