Research On Audit Process Optimization Based On RPA

With the development of information technology,accounting computerization has been applied to the financial and auditing work in most enterprises.At the same time,benefiting from the development of ERP,the accounting work is gradually integrated with the business,realizing the "integration of business and finance".However,there are still problems in the audit work such as large amount of information to be processed and cumbersome operations.In order to solve the above problems,robotic process automation(RPA)technology is gradually applied to audit work,leading the practice of audit work.This thesis takes A accounting firm as the case,through the study of literature related to RPA,RPA audit and business process optimization theory,based on RPA technology and business process optimization theory,using literature research method,case analysis method and field research method,analyzed the current audit business process of A accounting firm,especially the preliminary engagement activity process,monetary fund audit process,sales and collection cycle audit process that best meet the RPA optimization conditions.This thesis concluded that there are many problems such as low-value repetitive operations,insufficient use of image resources,and long time-consuming acquisition of audit data.In order to solve the above problems,under the premise of following the principle of cost-benefit and applicability,this thesis constructed an RPAbased business process optimization feasibility evaluation model that includes the feasibility dimension and benefit dimension to evaluate the audit business of A accounting firm.After verifying that the selected process has passed the feasibility analysis,this thesis analyzed the information acquisition and filling process,risk assessment process,independence and professional competence evaluation process in the preliminary engagement activity,the cut-off testing process,bank confirmation letter making and sending process in monetary fund audit activities,comparison and analysis process of gross profit margin in the same industry in sales process,long-term pending payment inspection process,accounts receivable replacement test process in sales and collections cycle audit activities.Finally,this thesis evaluates the expected effect of the optimized process from five aspects: efficiency,cost,compliance,audit quality,employee and customer satisfaction.Then,this thesis proposes five guarantee measures,including establishing an RPA Center of Excellence,guaranteeing data norms,ensuring data security,guaranteeing personnel training,technical guarantee and RPA maintenance,so as to provide RPA implementation guarantee for the case company.