ACCA Applied Knowledge · Business and Technology · Technological factors
A retailer introduces robotic process automation (RPA) software to match supplier invoices to purchase orders. What is the most likely effect on the business process?
RPA will most likely give fewer errors and faster processing of repetitive, rule-based work such as invoice matching. It does not remove the need for internal controls, and it is not designed for unstructured judgemental decisions, which still need human involvement.
- AFewer errors and faster processing of high-volume, rule-based tasksCorrect
- BRemoval of any need for internal controls over purchasing
- CGreater reliance on unstructured judgement decisions made by the software
Explanation
RPA follows set rules to carry out repetitive, high-volume tasks, so it typically improves speed and accuracy. Controls are still needed, including over the software itself, and RPA is unsuited to unstructured judgement decisions.
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