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Audit, innovation et nouvelles technologies : vers l’audit augmenté avec la RPA ? État de l'art - Volume 2 (Mars 2023)

Author

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  • Nabyla Daidj

    (IMT-BS - TIM - Département Technologies, Information & Management - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris])

  • Cyril Bordeaux

    (Advolis Orfis)

  • Jérémy Neyrial

    (IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], PwC - PricewaterhouseCoopers)

Abstract

After providing some background on innovation in the broad sense and on open innovation (chapter 1), this white paper is devoted to the role played by new technologies in auditing activities (chapter 2) and more specifically to the role of RPA (robotic process automation). RPA will be examined from two angles: - RPA: a technology that is progressively transforming auditing activities (chapter 3) - RPA auditing: a new practice (chapter 4)

Suggested Citation

  • Nabyla Daidj & Cyril Bordeaux & Jérémy Neyrial, 2023. "Audit, innovation et nouvelles technologies : vers l’audit augmenté avec la RPA ? État de l'art - Volume 2 (Mars 2023)," Working Papers hal-04034162, HAL.
    • Handle: RePEc:hal:wpaper:hal-04034162
    Note: View the original document on HAL open archive server: https://hal.science/hal-04034162v1
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    Keywords

    RPA (automatisation robotisée des processus); Audit IT; Audit interne; Transformation digitale;
    All these keywords.

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