Home › CA Final › auditing › Special Aspects of Auditing in an Automated Environment › A robotic process automation (RPA) bot performs …
A robotic process automation (RPA) bot performs three-way matching of PO/GRN/Invoice in the AP cycle. The auditor's test of the bot's logic should focus on:
AInspection of the bot configuration script and exception-handling rules, plus reperformance of a sample
BConfirmation with the RPA vendor
CInquiry of the AP clerk who runs the bot
DInspection of the bot's daily log file alone
Answer & Solution
Correct answer: A. Inspection of the bot configuration script and exception-handling rules, plus reperformance of a sample
1. The bot encodes a rule; its design must be inspected and effectiveness reperformed.
2. Daily log inspection alone shows that it ran, not that it ran correctly.
3. Vendor confirmations and clerk inquiries do not evidence design.
_Source: ICAI BoS CA Final Paper 3, Ch 4 "Special Aspects of Auditing in an Automated Environment"_
Related questions
When evaluating an "Information Produced by the Entity" (IPE) report used as audit evidencA "single ID with admin privileges shared across the IT operations team" is a classic violIn data-driven audit, the False-Positive Rate of an exception flag is HIGH. The auditor's Which of the following findings would most likely indicate a Material Weakness in IT generWhich is the BEST control to detect ghost employees in an automated payroll system?A cloud-based accounting application is hosted by a third-party SaaS provider. Under SA 40For Big Data analytics on the audit of a bank's loan portfolio, the MOST informative analyA company migrates ERP mid-year. Which audit consideration becomes MOST sensitive?