The Impact of Adopting Robotic Process Automation (RPA) by Auditors on Their Perception of Its Positive Impact on Audit Quality: A Critical and Empirical Study on Accountability State Authority

The study aimed to investigate the impact of auditors' adoption of Robotic Process Automation technology on their perception of its positive impact on audit quality. This was done through an experimental study on one of the tasks performed by Accountability State Authority as an external auditor. The task of matching addition vouchers to disbursement vouchers (inventory audit) was selected. This task was chosen after applying a set of criteria that determine the suitability of this task for automation. The researcher, with the assistance of a specialized engineer, created a pilot project for this task using RPA technology. The experimental study was then presented to the auditors of Accountability State Authority to infer their expectation of audit quality without the technology once, and with the technology once. The final sample consisted of 39 auditors, varying in terms of qualifications and experience. The modified role of the auditor's qualifications and expertise was tested on the relationship between the auditor's adoption of RPA technology and his perception of its positive impact on audit quality.
Through statistical tests using the SPSS program on the responses to the experimental cases obtained after organizing them in a testable manner, the researcher concluded that the average expectation of the auditor for audit quality in the case of adopting RPA technology is greater than the average expectation of the auditor for audit quality in the case of traditional auditing. Therefore, the study concluded that the auditor's adoption of RPA technology affects his perception of its positive impact on audit quality. The study also found that the effect of the auditor's adoption of RPA technology on his perception of its positive impact on audit quality does not differ with the difference in the qualifications of auditors, nor does it differ with the difference in the expertise of the auditor, which means that the modified variables (auditor's expertise, and auditor's qualifications) did not have an effect on changing the relationship between the auditor's adoption of RPA technology and his perception of its positive impact on audit quality.