RPA(Robotic Process Automation)를 활용한 내부감사 효율화 방안: 경비감사를 중심으로

The purpose of this study is to introduce actual cases of expense audit in internal audit work and to propose effective methods of expense audit using Robotic Process Automation (Hereafter, RPA). Recently, the importance of operating and evaluating internal accounting control systems has grown due to legal revisions and efforts to strengthen accounting transparency. This development has increased interest in corporate internal audit activities as a means of proactive risk management. Therefore, it is necessary to present actual cases of expense audit work and introduce a new IT technology, RPA, for simplifying routine tasks in expense auditing. This approach will enable internal audit organizations to conduct substantive audits, regularly examine controlled expenses, and concentrate on core audit activities, such as identifying unusual expense cases through effective and efficient data analysis. In this study, we examine the actual process of expense auditing at Company A and suggest a method to apply RPA to expense audit tasks to enhance accounting information transparency and preemptively detect accounting fraud. This study holds practical significance as it provides guidelines for companies looking to actively conduct accounting control activities by integrating automated control systems into their internal audits. Additionally, by presenting cases related to internal audit and expense audits, this study is expected to contribute to the identification of internal control risks in companies, aiding external audit efforts.