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Robotic process automation e a auditoria financeira : modern framework
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Resumo(s)
A tecnologia está em constante evolução, aparecendo diariamente novas formas de simplificar as atividades humanas, contribuindo para a evolução do tecido empresarial. O impacto desta evolução é visível em todas as áreas de negócio, não sendo diferente na área de auditoria, onde o grande recurso para o efetivo desempenho da função, é o recurso humano. Esta dissertação usa uma nova tecnologia denominada Robotic Process Automation (RPA) e estuda a possibilidade de desenvolver e implementar um protótipo, aplicado a um subprocesso específico do processo de auditoria, com o propósito de combinar a Inteligência Artificial e o RPA. Tendo isto em consideração, o projeto tem os seguintes objetivos: i) propor uma abordagem de implementação de um RPA no processo de auditoria (Framework); ii) validar e analisar a metodologia proposta através da utilização da ferramenta UiPath; e iii) estudar o impacto da implementação desta ferramenta nas diversas fases, desde o seu desenvolvimento até a pós-implementação. De forma a atingir estes objetivos, o projeto tem por base a metodologia Design Science in Information Systems Research que visa resolver um problema permite propor uma solução para um problema organizacional relacionado com a alocação dos recursos humanos a tarefas padrão e repetitivas libertando esforço para atividades cognitivas, mais produtivas e orientadas à criação de valor. Este estudo conclui que é possível desenvolver e implementar um RPA efetivamente no processo de auditoria, recorrendo a um recurso externo.
Technology is constantly evolving, with new ways of simplifying daily human activities, contributing to the evolution of the business. The impact of this evolution is visible in all business areas, even in the audit area, where the greatest resource for the effective performance of the function, is the human resource. This thesis uses a new technology called Robotic Process Automation (RPA) and studies the possibility of developing and implementing a prototype, applied to a specific sub-process of the audit process, with the purpose of combining Artificial Intelligence with RPA. Having this in mind, the project has the following objectives: i) propose an RPA implementation approach in the audit process (Framework); ii) validate and analyse the proposed methodology using the UIPATH tool; and iii) study the impact of implementing this tool at different levels, from development to post-implementation. In order to achieve this, the project uses a Design Science in Information Systems Research methodology that aims to solve an issue related to repetitive and standard tasks executed by human resources in an organisation, towards more productive, value-oriented and cognitive tasks. Furthermore, it develops a prototype for a sub-process selected together with the said company, using UiPath (RPAs development tool), according to a framework developed by us. This study concludes that it is possible to effectively develop and implement an RPA in the audit process resorting to an external source, and without changes to previous procedures and documentation.
Technology is constantly evolving, with new ways of simplifying daily human activities, contributing to the evolution of the business. The impact of this evolution is visible in all business areas, even in the audit area, where the greatest resource for the effective performance of the function, is the human resource. This thesis uses a new technology called Robotic Process Automation (RPA) and studies the possibility of developing and implementing a prototype, applied to a specific sub-process of the audit process, with the purpose of combining Artificial Intelligence with RPA. Having this in mind, the project has the following objectives: i) propose an RPA implementation approach in the audit process (Framework); ii) validate and analyse the proposed methodology using the UIPATH tool; and iii) study the impact of implementing this tool at different levels, from development to post-implementation. In order to achieve this, the project uses a Design Science in Information Systems Research methodology that aims to solve an issue related to repetitive and standard tasks executed by human resources in an organisation, towards more productive, value-oriented and cognitive tasks. Furthermore, it develops a prototype for a sub-process selected together with the said company, using UiPath (RPAs development tool), according to a framework developed by us. This study concludes that it is possible to effectively develop and implement an RPA in the audit process resorting to an external source, and without changes to previous procedures and documentation.
Descrição
Mestrado em Gestão de Sistemas de Informação
Palavras-chave
RPA Auditoria UiPath Automação Audit Automation
Contexto Educativo
Citação
Calçada, Leonardo Ismael Silva (2020). "Robotic process automation e a auditoria financeira : modern framework". Dissertação de Mestrado. Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão