COSO:N ICIF-VIITEKEHYS JA OHJELMISTOROBOTIIKKA
Ohjelmistorobotiikka (Robotic Process Automation; RPA) muokkaa organisaatioiden toimintaa automatisoimalla toistuvia tehtäviä.
COSO:n (Committee of Sponsoring Organizations of the Treadway Commission) tuore julkaisu käsittelee nopeasti kasvavaan ohjelmistorobotiikan alaan liittyviä kriittisiä haasteita.
Julkaisu tarjoaa tärkeitä ohjeita siitä, miten ohjelmistorobotiikan sisäisen valvonnan vaatimukset integroidaan COSO:n Internal Control Integrated Framework (ICIF) -viitekehykseen.
➡️ Lue julkaisu: Achieving Effective Internal Control Over Robotic Process Automation
➡️ Löydät julkaisun myös Jäsenalueeltamme, kohdista Tarkastus & Valvonta/ Sisäinen valvonta sekä Hyvä hallinto (Et vielä jäsen? Liity nyt!)
Achieving Effective Internal Control Over Robotic Process Automation (RPA)
COSO (The Committee of Sponsoring Organizations of the Treadway Commission) released a new publication that addresses critical governance challenges in the rapidly growing field of Robotic Process Automation (RPA). As RPA continues to reshape organizations by automating repetitive, rules-based tasks, this publication provides essential guidance for integrating RPA governance requirements with the COSO Internal Control Integrated Framework (ICIF).
The publication, Achieving Effective Internal Control Over Robotic Process Automation, commissioned by COSO and authored by Prof. Dr. Marc Eulerich, Jan Gruene and Dr. David A. Wood, presents an RPA governance framework designed to help organizations maximize RPA benefits while mitigating risks through an effective internal control framework.
Drawing from extensive research and professional feedback, the framework identifies key governance areas and control requirements to address common challenges associated with RPA, including security vulnerabilities, process knowledge loss, and uncontrolled bot proliferation. While RPA offers organizations significant efficiency, cost savings, and accuracy improvements, it introduces unique governance and internal control challenges. RPA’s ease of use, low cost, and scalability often lead to ad-hoc implementations that bypass traditional IT governance frameworks, creating potential security risks and operational inefficiencies.
In this paper, COSO outlines how organizations can align RPA governance with the five key components of the COSO-ICIF framework: Control Environment, Risk Assessment, Control Activities, Information and Communication, and Monitoring Activities. “The integration of RPA governance principles with the COSO-ICIF framework is an important step for organizations looking to not only leverage the benefits of automation but also maintain a robust system of internal controls,” says Lucia Wind, Executive Director & Chair of COSO. “This publication provides practical strategies and best practices for ensuring that RPA implementations align with established governance principles, thus protecting organizations from emerging risks and enabling long-term success.”
The report highlights that, while RPA offers organizations significant advantages, it also introduces risks such as inconsistent bot deployment, increased potential for security breaches, and difficulties in scaling automation efforts. By mitigating these risks through a structured internal control framework, organizations can ensure that RPA initiatives contribute to overall operational effectiveness while maintaining a high standard of governance and risk management. “By addressing each component of the COSO framework in relation to RPA, organizations can develop a holistic approach to governance that supports both innovation and control,” added Wind.
➡️ Read the full publication: Achieving Effective Internal Control Over Robotic Process Automation
➡️ You can also find it at our Members’ Area, at: Tarkastus & Valvonta/ Sisäinen valvonta (Not a member yet? Join now!)
About COSO
Originally formed in 1985, COSO is a voluntary private sector organization dedicated to helping organizations improve performance by developing thought leadership that enhances internal control, risk management, governance and fraud deterrence. COSO is jointly sponsored by the American Accounting Association (AAA), the American Institute of Certified Public Accountants (AICPA), Financial Executives International (FEI), the Institute of Management Accountants (IMA), and The Institute of Internal Auditors (IIA). For more information, visit www.COSO.org