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Abstract: Auditing, as a form of control (for example over financial management or compliance), has traditionally relied on manual processes that are time-consuming, labor-intensive and prone to human error. With the advent of robotic process automation (RPA), there has been a paradigm shift from manual to automated processes in audit processes as well. Automation dates back to the 1990s, which led to the creation of robotic process automation (RPA) tools. Today we are approaching or we are in the fourth industrial revolution, the era of universal automation. RPA refers to the use of software robots (or "bots") to automate repetitive rule-based activities previously performed by humans. As companies try to keep up with rapid technological improvements, incorporating RPA into audit processes provides a number of benefits that can radically change auditing. RPA has emerged as a transformative technology in auditing, changing established approaches with its ability to improve productivity, accuracy and compliance. One of the most significant benefits of RPA in auditing is its ability to increase efficiency. Traditional audit procedures can sometimes be time-consuming and labor-intensive, as auditors must manually collect and evaluate data from multiple sources. RPA accelerates these activities by automating common tasks such as data entry, coordination and report generation. For example, an RPA robot can be trained to collect financial data from multiple sources (eg from multiple companies) and verify its accuracy using established criteria. This not only reduces the time required to perform audits, but also eliminates the possibility of human error. In addition to efficiency, there is another key advantage: accuracy. RPA enables auditors to take proactive measures to reduce risk, thereby protecting the financial integrity and reputation of the organization. By automating mundane and repetitive activities, RPA allows auditors to focus on more strategic activities that deliver value to the business. Auditors (in the broadest sense) can spend more time evaluating data models, finding areas for improvement, and making strategic suggestions to management. The aim of this bachelor's degree thesis is to explore and demonstrate the application of RPA in audit procedures, highlighting its benefits such as increased productivity, improved quality of rapid processing of large databases, improved risk management, and cost savings. The thesis also discusses the challenges and considerations related to the implementation of RPA in audit practices. The history of RPA is detailed, revealing its use by different industries and their goals. The thesis defines all types of RPA tools and their advantages and weaknesses. It also distinguishes between artificial intelligence (AI) and RPA, as it can confuse the activities of RPA tools with AI.
Keywords: robotic process automation, RPA, monitoring, analytics, security, productivity, auditing, audit process.
Published in DKUM: 09.09.2024; Views: 25; Downloads: 14
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Abstract: Purpose: The paper presents the findings of a study conducted on a sample of internal control providers within the Slovenian police as part of the target research project "Effectiveness of Systemic Control of the Police in Regard to Human Rights as well as the Statutory and Professional Standards of Police Work (V5-1942)". The purpose of the study was to analyse the control activity in the Slovenian police from the viewpoint of those carrying out control procedures. We were interested in their view of the control process and, through the interviews, we analysed the opportunities and shortcomings of the control activity within the Slovenian police in relation to systemic control conducted by external stakeholders. Design/Methods/Approach: We examined the regulatory framework of control activities in the public sector and in the police and presented the approaches used across Europe. In the empirical part, we conducted structured interviews with employees at the state level, namely with the employees tasked with carrying out control procedures in the General Police Directorate, the Criminal Police Directorate and the Uniformed Police Directorate, and we also conducted interviews with two superintendents at the Police Directorate level. We conducted a total of seven interviews. Findings: The research found that audits, whether carried out by the Ministry of the Interior or by the Police auditors, are seen as a vital element of the management of a police organization. The interview subjects emphasized the role of the heads of police units - both from the point of view of planning internal control activities and translating the findings of the audits into police practice. The dissemination of audit findings can be ensured through the digitization of police work processes; interviewees expressed the need for a systematic solution that would allow them to test the competencies of police officers. Research Limitations/Implications: The article presents the findings from the point of view of the employees responsible for carrying out control activities within the Slovenian police. For a more complete overview of the matter, our findings should be compared with the perspective of those who are the subjects of the control activities, i.e. the police officers who have undergone the control process. The findings of the research are useful primarily for the purposes of planning the processes related to the management and administration of police work and from the point of view of improving the quality of police work. Originality/Value: The paper examines how the employees responsible for carrying out the control activities perceive their own work and how the processes involved in the control of police work are organized, how they function and how effective they are.
Keywords: audit, internal control, police, police powers, Slovenia
Published in DKUM: 11.06.2021; Views: 992; Downloads: 14
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Abstract: Tehnološki razvoj, težje pridobivanje ustreznega kadra in iskanje okolju prijaznih poslovnih rešitev, je le nekaj dejavnikov, ki trenutno pomembno vplivajo na razvoj logistične panoge. Podjetje, ki uspešno obvladuje tovrstne dejavnike in zasleduje svojo konkurenčno prednost, pri tem pogosto v svoje poslovanje uvaja posamezne novosti. Le-te so lahko minimalne, kot je npr. manjša nadgradnja poslovnega procesa in vse dovečjega prevzema podjetja. V omenjenem je vidno, da mnoga podjetja (ne)vede udejanjajo korporacijsko podjetništvo. V prvo, nezavestno skupino, spada tudi izbrano podjetje DARS d.d., katerega smo zajeli v diplomskem projektu z namenom, da bi ugotovili njegov obseg uresničevanja korporacijskega podjetništva in njegove morebitne možnosti za nadaljnji razvoj. Ugotovili smo, da DARS d.d. v sorazmerno veliki ravni udejanja omenjen koncept, in sicer v obliki notranje-podjetniških dejavnosti, ki so v večji meri rezultat sprejetih odločitev vodstva in ustrezno oblikovane strategije.
Keywords: korporacijsko podjetništvo, notranje-podjetniške dejavnosti, Corporate Entrepreneurship Audit, avtocestno omrežje, DARS d.d.
Published in DKUM: 10.12.2019; Views: 1305; Downloads: 129
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Abstract: Teoretična izhodišča: Zloraba in stopnja odvisnosti od alkohola se po vsem svetu povečujeta ter dosegata epidemična razmerja. Stopnja odvisnosti se bo do leta 2020 podvojila. Razmerje med duševnimi motnjami in odvisnostjo od alkohola je vzajemno vzročno: odvisnost od alkohola povečuje tveganje za duševne motnje, duševne motnje povečujejo tveganje za odvisnost od alkohola. V starosti od 18 do 45 let so prisotne težke epizode pitja. Raziskovalna metodologija in metode: Uporabili smo deskriptivno metodo zbiranja podatkov, kvantitativno metodologijo ter filozofijo pozitivizma. Za raziskovalni instrument smo uporabili dva presejalna in validirana vprašalnika: PHQ-9 ter AUDIT 10 vprašalnik. Izvedli smo neslučajnostno vzorčenje, naš vključitveni kriterij pri namenskem vzorcu je bila starost od 18 do 45 let. Raziskavo smo izvedli s spletnim anketiranjem, podatke smo obdelali s programskim orodjem IBM SPSS, kjer smo uporabili statistična testa Pearsonov hi-kvadrat test ter Fisherjev test. Rezultati: Anketirani izbirajo manj tvegani način pitja, pri manj kot polovici anketiranih depresija ni prisotna. Dejavniki, ki vplivajo na povečano zlorabo alkohola, so spol, zakonski stan ter število otrok. Tvegano pitje alkohola in depresija sta povezana, pogosto pitje alkohola potencira samomorilne misli. Prevalenca izpostavljenosti tveganemu pitju je dvakrat višja pri moškem spolu. Diskusija in zaključek: Uživanje alkohola je v Sloveniji sestavni del kulture v prostem času. Če ne bomo pričeli z intenzivnejšim raziskovanjem, odkrivanjem ter preprečevanjem tveganega pitja, se bo pričelo povečevati število obolenj, poškodb, invalidnost ter samomorilnost v povezavi z alkoholom. V zdravstvu se mora odpraviti ovira pomanjkanja časa za pridobitev popolne anamneze. Starostna meja pri presejalnih intervencijah se mora znižati.
Keywords: zloraba alkohola, odvisnost od alkohola, dejavniki tveganja, soobolevnost depresije, AUDIT 10 vprašalnik, PHQ-9 vprašalnik
Published in DKUM: 13.02.2019; Views: 1973; Downloads: 466
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Keywords: environmental audit, railway industry, Russia, International Railway Industry Standard, IRIS
Published in DKUM: 10.05.2018; Views: 1226; Downloads: 78
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