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Industry 4.0 Era: The Role of Robotic Process Automation in Internal Auditing Quality of Banking Sector in Jordan

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Business Analytical Capabilities and Artificial Intelligence-Enabled Analytics: Applications and Challenges in the Digital Era, Volume 1

Part of the book series: Studies in Computational Intelligence ((SCI,volume 1151))

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Abstract

In the era of Industry 4.0, organizations are making unremitting efforts to explore new technologies that enhance the effectiveness and efficiency of their internal processes, including improving audit quality. Among the many technologies produced by artificial intelligence, robotic process automation is one of the most mentioned for its ability to adapt to audit procedures. Therefore, this research sought to highlight the role of robotic process automation using the dimensions of the unified theory of acceptance and use of technology in internal audit quality. The research targeted a population of financial managers of commercial banks listed on the Amman stock exchange, where a convenience sample was obtained consisting of 142 managers with a response rate of 86%. Survey data were analyzed using structural equation modeling (SEM) to verify the research hypotheses. The results of the research indicated that the dimensions of robotic process automation had a positive impact on internal audit quality, as the impact size ranged in descending order from functionality to ease of use. Accordingly, adopting robotic process automation supports the theory of regulatory compliance by consistently and accurately checking transactions and processes against regulatory requirements. Furthermore, customizing robotic process automation solutions helps internal audit procedures address specific regulatory requirements, such as compliance with Basel Internal Audit Standards, demonstrating their practical relevance and alignment with industry-specific considerations.

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Authors and Affiliations

  1. Academic Chair of Advanced Technology, Canadian College of Kuwait, Al Jahra, Kuwait

    Seyed Ghasem Saatchi

  2. Department of Accounting, Business School, Al Al-Bayt University, Mafraq, Jordan

    Jamal Adel Sharairi & Muhammad Yassein Rahahle

  3. Academic Chair, School of Business, Canadian College of Kuwait, Al Jahra, Kuwait

    Mohammad Sarram

  4. Higher Colleges of Technology, Dubai, United Arab Emirates

    Suhaib Anagreh

  5. Accounting Department, School of Business, Jadara University, Irbid, Jordan

    Ayman Ahmad Abu Haija

  6. Graduate School of Business, Universiti Kebangsaan Malaysia, Bangi, Malaysia

    Hussein Mousa Ahmad Maabreh

  7. Faculty of Administrative and Financial Sciences, Irbid National University, Irbid, Jordan

    Mohammad Motasem Alrfai

  8. Department of Business Administration, Business School, Al Al-Bayt University, Mafraq, Jordan

    Sulieman Ibraheem Shelash Al-Hawary

  9. Marketing Department, Faculty of Administrative and Financial Sciences, Petra University, Amman, Jordan

    Anber Abraheem Shlash Mohammad

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  1. Seyed Ghasem Saatchi
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Corresponding author

Correspondence to Sulieman Ibraheem Shelash Al-Hawary .

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Editors and Affiliations

  1. Accounting Finance & Banking Department, Ahlia University, College of Business & Finance, Manama, Bahrain

    Abdalmuttaleb M. A. Musleh Al-Sartawi

  2. Faculty of Political Science, Department of Management, Management Information Systems Division, Istanbul Medeniyet University, Istanbul, Türkiye

    Arafat Salih Aydiner

  3. Industrial Engineering Department, University of Business and Technology, Jeddah, Saudi Arabia

    Mohammad Kanan

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© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG

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Saatchi, S.G. et al. (2024). Industry 4.0 Era: The Role of Robotic Process Automation in Internal Auditing Quality of Banking Sector in Jordan. In: Musleh Al-Sartawi, A.M.A., Aydiner, A.S., Kanan, M. (eds) Business Analytical Capabilities and Artificial Intelligence-Enabled Analytics: Applications and Challenges in the Digital Era, Volume 1. Studies in Computational Intelligence, vol 1151. Springer, Cham. https://doi.org/10.1007/978-3-031-56015-6_6

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