RPA y BDA en Big Four de Auditoría Externa
Date
2019-07
Authors
Benitez, Nicolás
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Cóccaro, Fernando
Journal Title
Journal ISSN
Volume Title
Publisher
Universidad de San Andrés. Escuela de Negocios
Abstract
El presente trabajo analiza los impactos que generan las tecnologías de RPA (Robotic Process Automation) y BDA (Big Data Analytics) en la práctica profesional de auditoría externa. El estudio se enfocó en las Big Four de auditoría, tomando como caso de estudio a la consultora Ernst & Young (EY). Se realizaron entrevistas cualitativas en profundidad a cinco profesionales experimentados de EY Argentina. Los resultados de la investigación muestran que el uso de RPA y BDA genera cambios sustanciales sobre todo el proceso de auditoría que conducen a mejorar la calidad del resultado final. Esto produce un impacto en el negocio de las Big Four que puede sintetizarse en cuestiones de inversión, precio y estructura. Mientras tanto, surgen desafíos para las empresas de auditoría que se resumen como la necesidad de adaptarse a los cambios.
This paper analyzes the impacts generated by RPA (Robotic Process Automation) and BDA (Big Data Analytics) technologies in the professional practice of assurance services. The study focused on the Big Four consulting companies, taking Ernst & Young (EY) as a case study. In-depth qualitative interviews were conducted with five experienced professionals of EY Argentina. The results of the investigation show that the use of RPA and BDA generates substantial changes over the entire audit process that lead to improve the quality of the final result. This produces an impact on the Big Four business that can be synthesized in matters of investment, pricing and structure. Meanwhile, consulting companies face challenges that can be summed up as the need to adapt to changes.
This paper analyzes the impacts generated by RPA (Robotic Process Automation) and BDA (Big Data Analytics) technologies in the professional practice of assurance services. The study focused on the Big Four consulting companies, taking Ernst & Young (EY) as a case study. In-depth qualitative interviews were conducted with five experienced professionals of EY Argentina. The results of the investigation show that the use of RPA and BDA generates substantial changes over the entire audit process that lead to improve the quality of the final result. This produces an impact on the Big Four business that can be synthesized in matters of investment, pricing and structure. Meanwhile, consulting companies face challenges that can be summed up as the need to adapt to changes.
Description
Fil: Benitez, Nicolás. Universidad de San Andrés. Escuela de Negocios; Argentina.