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Abstract
Robotics process automation technology has surprised everyone with its style of substituting the task that is rule-based, repetitive and manual and its ability to refashion the role of an auditor leading to enhancing the quality of audits. This article reflects upon the future of audit by bringing into light the concept of RPA technology and describe its potential usage in the internal audit field. Special focus will be on elaborating the modus operandi for successful implementation of RPA-based audits together with exploring and elaborating the internal audit methodology where RPA can show its proficiency. Finally, displaying a case study of the working style of an RPA bot to execute a significant area of internal audit.
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