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CS Professional · Internal and Forensic Audit · Emerging Issues and Challenges

Neelkanth Retail uses robotic process automation for invoice matching. The internal auditor plans to review this. What should be the auditor's primary focus?

The auditor should focus on whether bot access, change management and exception handling are properly controlled. Automation moves risk into the bot's logic and credentials, so reliable operation of the automated control must be assured, not cost savings.

  1. AWhether bot access, change control and exception handling are adequately controlledCorrect
  2. BWhether the bot reduces headcount
  3. CWhether the software vendor is listed
  4. DWhether invoices are printed on both sides

Explanation

Automation shifts risk to bot credentials, unauthorised changes to bot logic and handling of exceptions. Auditing these ensures the automated control operates reliably. Headcount savings are a management benefit, not an audit assurance focus.

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