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

Sagar Foods Ltd uses a robotic process automation bot to post vendor payments. In planning the internal audit, which risk is most specific to this technology?

The most specific risk is inadequate control over bot credentials, script change management and activity logs, which can let unauthorised changes alter processing. Automation does not remove errors, documentation needs or segregation of duties, so the auditor should test these governance controls over the bot.

  1. AInadequate controls over bot access, change management and logs, letting unauthorised changes alter processingCorrect
  2. BLack of any need for documentation
  3. CElimination of all processing errors by default
  4. DReduced need for segregation of duties across all systems

Explanation

Bots operate with system credentials, so weak access control, unmanaged changes to scripts and poor logging can allow unauthorised or erroneous processing. Automation does not eliminate errors, still needs documentation, and does not remove segregation of duties requirements.

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