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

Rohan Foods Ltd. recently adopted robotic process automation for accounts payable. The internal auditor wants to remain relevant. Which challenge is most directly linked to this change?

The most direct challenge is the need to build skills to audit automated controls and bot configurations. As controls move into software, auditors must test logic, access and exceptions; automation does not remove the need for internal audit or bar testing of system reports.

  1. ANeed to build skills to audit automated controls and bot configurationsCorrect
  2. BDisappearance of the need for any internal audit
  3. CRequirement to audit only manual processes
  4. DProhibition on testing system-generated reports

Explanation

Automation shifts controls into systems, so auditors need technical skills to test bot logic, access and exception handling. Audit does not become unnecessary, and system reports can and should be tested for reliability.

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