AAA Spark Meeting of Regions

Robo-Auditor, A Robotic Process Automation (RPA) Teaching Case in Auditing.

• In Event: Creating Your Classroom in Virtual Reality with Virbela Frames & Robo-Auditor, A Robotic Process Automation Teaching Case in Auditing

Abstract

This workshop session will demonstrate a teaching case that can be implemented in Accounting Information System (AIS) Courses to introduce relevant RPA skills within an audit engagement. It will include details of the individualized assignment and its teaching effectiveness.
Using semi-structured virtual interviews, professionals helped determine the RPA skills that are relevant to accountancy. The results of this feedback were used to design the learning objectives of this case.
About Robo-Auditor
This RPA case builds on a Caseware IDEA™ auditing case implemented at an AIS course. Students are tasked with programming “Robo-Auditor” to run RPA scripts that automate analyses previously conducted during an audit engagement. With additional fictitious data, students are able to automate monthly routine tasks typically conducted by internal auditors, integrating the recommended RPA skills in the span of two weeks. It includes YouTube videos to facilitate asynchronous learning.
This case provides accounting educators with the ability to integrate RPA in their AIS courses to better prepare our students with skills that meet the technology demands of the marketplace. This case encourages students to embark on a journey of self-learning of evolving accounting technology.

Authors

• Mackensie Ph.D. Dolph, California State University, Fresno

• Fernando Parra, California State University, Fresno

• Ankita Singhvi, Texas A&M University - Central Texas