Attended Process Automation in Audit: A Framework and A Demonstration

2021 ◽  
Author(s):  
Chanyuan(Abigail) Zhang ◽  
Chanta Thomas ◽  
Miklos Vasarhelyi
Keyword(s):  
Planning Process ◽  
Design Science ◽  
Science Research ◽  
Design Science Research ◽  
Vital Role ◽  
Process Automation ◽  
External Audit ◽  
Robotic Process Automation ◽  
Professional Judgments

This study responds to an increasing need for research on Robotic Process Automation (RPA) in external auditing, especially research that concerns auditors’ roles in an RPA-enabled audit workflow. Since more than half of the audit tasks require certain levels of auditors’ judgment and cannot be fully automated (e.g., Abdolmohammadi 1999), audit automation should include attended automation, in which auditors work alongside and interact with automation routines. This paper adopts the Design Science Research (DSR) approach and proposes an Attended Process Automation (APA) framework that guides the implementation of attended automation in audits. This paper also demonstrates the APA framework by applying it to the planning process for Single Audits, a government-required external audit for beneficiaries of funding. The APA framework emphasizes auditors' vital role in an automated audit workflow in providing professional judgments that are currently irreplaceable by automation.

scholarly journals PEPA: Entwicklung eines Scoring-Modells zur Priorisierung von Prozessen für eine Automatisierung

2020 ◽  
Vol 57 (6) ◽  
pp. 1111-1129
Author(s):  
Ralf Plattfaut ◽  
Julian F. Koch ◽  
Michael Trampler ◽  
André Coners
Keyword(s):  
Design Science ◽  
Science Research ◽  
Design Science Research ◽  
Process Automation ◽  
Robotic Process Automation

ZusammenfassungRobotic Process Automation (RPA) bezeichnet eine Technologie, die die einfache Erstellung von Computerprogrammen (sogenannten Bots) zur Automatisierung von IT-gestützten Geschäftsprozessen über die graphische Benutzeroberfläche ermöglicht. Aktuelle Forschungsbemühungen im Themenfeld RPA haben gezeigt, dass der erfolgreiche Einsatz von RPA allem voran ein realistisches Erwartungsmanagement und eine ausgiebige Prozessaufnahme erfordert. Diese Resultate zeigen die Notwendigkeit von Bewertungsmethoden zur Bestimmung und Klassifizierung von Prozessen im Hinblick auf ihre Verwendbarkeit im Rahmen von RPA.In der Arbeit werden Ergebnisse eines mehrstufigen Design-Science-Research-Projekts im Kontext eines mittelständischen Industrieunternehmens vorgestellt. Genutzt werden dafür strukturierte mehrstufige qualitative Expertenbefragungen mit dem Ziel der Modellbildung. In diesem Projekt wird demnach ein neues Bewertungsmodell zur Messung der Eignung für eine RPA-Implementierung und eine detailliertere Potenzialanalyse entwickelt (PEPA, Prozesseignung und -Priorisierung für Automatisierung). Das PEPA-Modell, von der Konzeptualisierung bis zur Implementierung, konzentriert sich auf seine verallgemeinerbare Anwendung und bietet ein systematisches Vorgehen zur Eignungsanalyse von Prozessen. Es berücksichtigt dabei wirtschaftliche, technologische und prozessuale Kriterien und ermöglicht eine anschließende Priorisierung der Prozesse in Bezug auf ihre Eignung für eine RPA-Implementierung. Damit geht das vorgeschlagene PEPA-Modell über bestehende Modelle aus der Praxis hinaus.

scholarly journals A inovação em processo: a implementação da lean inception como metodologia de trabalho em relações públicas

2021 ◽  
Vol 16 (28) ◽  
pp. 179
Author(s):  
Diuliane Valéria Prado dos Santos ◽  
Tiago Costa Martins ◽  
Maria Eduarda Fagundes dos Santos
Keyword(s):  
Strategic Planning ◽  
Public Relations ◽  
Research Methodology ◽  
Planning Process ◽  
Design Science ◽  
Science Research ◽  
Design Science Research ◽  
User Centered Design ◽  
Strategic Planning Process ◽  
Construction Of Knowledge

O presente trabalho tem como objetivo propor um processo de planejamento estratégico a partir de uma articulação da metodologia Lean Inception com a área de Relações Públicas. Seguindo as diretrizes da Design Science Research, metodologia de pesquisa que operacionaliza a construção do conhecimento com o objetivo de viabilizar a construção de artefatos que sejam solução para um problema, o estudo resultou em um método que apresenta um passo a passo de como a implementação da Lean Inception pode contribuir com o processo de planejamento estratégico, de forma que ele seja desenvolvido de maneira efetiva dentro de um ambiente organizacional que exige agilidade em seus processos.Process innovation: the implementation of lean inception as a working methodology in public relationsAbstractThis paper aims to propose a strategic planning process based on an articulation of the Lean Inception methodology for Public Relations’ area. Following the guidelines of Design Science Research, a research methodology that operationalizes the construction of knowledge in order to enable the construction of artifacts that are a solution to a problem, the study resulted in a method that presents a step by step approach to how the implementation of Lean Inception can contribute to the strategic planning process, so that it is developed effectively within an organizational environment that requires agility in its processes.Keywords: Strategic planning; user-centered design; lean inception; public relations; communication.

A Blockchain-Based Robotic Process Automation Mechanism in Educational Setting

2021 ◽  
pp. 17-41
Author(s):  
Nhlanhla Andrew Sibanyoni
Keyword(s):  
Design Science ◽  
Science Research ◽  
Educational Resources ◽  
Process Automation ◽  
Registration System ◽  
Robotic Process Automation ◽  
Blockchain Technology ◽  
School Of Choice ◽  
History Of ◽  
Robotic Automation

Blockchain technology and robotic process automation are increasingly the focus of attention in research, as these are both used successfully in business, marketing, manufacturing, and finance. However, their application in educational contexts is still emerging. This chapter uses an illustrative example of an online school registration system to explore how a blockchain-based robotic process automation mechanism can resolve the inherent challenges. The proposed system allows parents to register their Grade 1 and Grade 8 children for their school of choice. There is competition for places in certain schools and a history of unfair allocation of educational resources; hence, there is mistrust. To counter this threat, this study proposes a blockchain-based robotic automation process mechanism to fairly and transparently allocate educational resources. It recommends that further design science research be conducted in which the blockchain is supplemented by additional technological processes to enhance data-sharing in educational settings.

scholarly journals Toward robotic process automation implementation: an end-to-end perspective

2019 ◽  
Vol 26 (2) ◽  
pp. 405-420 ◽  
Author(s):  
Filipa Santos ◽  
Rúben Pereira ◽  
José Braga Vasconcelos
Keyword(s):  
Literature Review ◽  
Case Studies ◽  
Business Processes ◽  
Design Science ◽  
Science Research ◽  
Business Organizations ◽  
Process Automation ◽  
Content Type ◽  
Robotic Process Automation ◽  
Reducing Costs

Purpose Robotic process automation (RPA) seeks to automate business processes, using software robots that interact with systems through their user interface, improving efficiency and reducing costs. However, some critical steps, such as identifying processes suitable for RPA automation, can have a tremendous impact in organizations if a wrong process is selected. Therefore, the purpose of this paper is to provide an approach for analyzing RPA development in business organizations. Design/methodology/approach This research presents a cohesive literature review about RPA, in order to identify RPA main concepts, which should be reported and considered in all RPA case studies. A model connecting the main elicited RPA concepts is presented as well as its evaluation and applicability grounded of past RPA case study (CS) analysis, using design science research. Findings The results from this research show that most of the RPA main concepts gathered in the literature review are not reported in the selected RPA CSs. Originality/value As RPA is a recent topic, literature lacks a synthetization of RPA main topics. This research aims to fill the gap on that, by identifying and synthesize the main topics related to RPA and proposing a model that connects the main RPA concepts, which can be used by researchers as a schema for conducting and writing RPA case studies.

scholarly journals Identificando propriedades essenciais de registros eletrônicos de saúde

2016 ◽  
Vol 5 (1) ◽  
pp. 33 ◽  
Author(s):  
Elisa Tuler de Albergaria ◽  
Marcello Peixoto Bax ◽  
Raquel Oliveira Prates ◽  
Zilma Silveira Nogueira Reis
Keyword(s):  
Design Science ◽  
Science Research ◽  
Design Science Research ◽  
Iso 13606

Introdução: Inserido no desafio de possibilitar a interação de profissionais da saúde com prontuários eletrônicos baseados na Norma ISO 13606 permitindo a personalização de interface ao mesmo tempo que se preserva a estrutura e padronização dos Sistemas de Registros Eletrônicos de Saúde (S-RES), o presente recorte objetiva caracterizar propriedades essenciais de S-RES - flexibilidade, padronização e estrutura e facilidade de interação - analisando-se três destes sistemas. Método: Utilizou-se o método de Design Science Research que busca gerar conhecimento teórico a partir da resolução de um problema prático (identificado no contexto da investigação mais ampla). Mais especificamente, no objetivo explicitado neste recorte, efetivou-se uma revisão de literatura sobre os requisitos existentes e dificuldades dos usuários dos sistemas S-RES, seguida de um levantamento e caracterização das propriedades essenciais dos S-RES e do estabelecimento de critérios de análise. O método de inspeção completa a proposta metodológica, visto que as questões (que indicam os critérios) foram apresentadas a dois especialistas para a análise dos Sistemas. Resultados: No recorte proposto, as propriedades levantadas como essenciais dos sistemas foram caracterizadas e analisadas em três S-RES. Confirmou-se a importância das propriedades essenciais destes tipos de sistemas, ainda que verifique a dificuldade de serem atendidas em um mesmo sistema. Conclusão: Os desafios postos aos S-RES não são pontuais ou mesmo de um contexto de uso. Como trabalho futuro propõe-se a criação de um modelo de interface extensível de interface para sistemas de Registro Eletrônico de Saúde baseados na ISO 13606.

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