A common uncertainty among those considering robotic process automation is how auditors could or should be involved in an organization's intelligent automation journey.
No matter how advanced or promising, intelligent automation is still only as good as its human designers, implementers, users, and overseers. Adopters should take time to fully understand the specific opportunities and risks new technologies pose to the organization's day-to-day programs and operations.
Well-designed and implemented governance policies, standards and controls empower organizations to deploy intelligent automation appropriately. This article, originally published in AGA's Journal of Government Financial Management, highlights the following six considerations from the viewpoint of auditor's: