Managing the Offshoring of Audit Work
Available Until
Self-study
2.00 Credits
Member Price $69.00
Non-Member Price $89.00
Overview
Robotic process automation (RPA) provides organizations numerous benefits in achieving efficiency and effectiveness, but not without risks. Without proper management, the risks posed by RPA may outweigh its intended advantages. RPA risk management has received little attention in prior accounting research and practice. We’ll discuss risks and control considerations important to achieving the return on RPA investment and maintaining the integrity of the automated processes, substantiated by interviews with RPA and risk professionals. Our interviewees suggest that RPA risk management provides incremental value in addition to risk management of Enterprise Resource Planning (ERP) systems, that the skillset needed for RPA risk management may be missing among risk professionals, and that existing risk and control frameworks must evolve for RPA risk management.
Highlights
Objectives
- Apply boundary-spanning strategies in offshoring contexts to enhance coordination between onshore and offshore auditors within Big 4 firms.
- Evaluate how changes in offshoring processes impact the structure of Big 4 firms, specifically examining their influence on audit team interactions and effectiveness.
- Analyze the effects of offshoring on the learning experiences of onshore and offshore auditors within Big 4 firms, proposing methods to improve collaborative learning despite organizational boundaries.
Notice
This is a self-study/on demand course offered by a 3rd party vendor and will NOT be accessible in the My Upcoming CPE section of the ISCPA website. Course access information will be emailed directly to you by CalCPA. The course expires one year from the purchase date. Format = Online Self-Study.
Non-Member Price $89.00
Member Price $69.00