Research on Audit Agents Based on RPA Technology: A Case Study of Deloitte's Financial Robot

Yanan Wei; Xuandong Zhang

doi:10.62177/apemr.v3i3.1484

Authors

Yanan Wei Yan’an University
Xuandong Zhang Yan’an University

DOI:

https://doi.org/10.62177/apemr.v3i3.1484

Keywords:

RPA, Intelligent Audit, Financial Robotics, Audit Automation

Abstract

Traditional audit processes involve numerous repetitive, rule-based manual tasks that are inefficient and prone to errors. The emergence of RPA (Robotic Process Automation) technology offers a viable solution to these challenges. Using Deloitte's financial automation tool "Xiao Qin Ren" as a case study, this paper employs a single-case analysis approach to examine RPA's application scenarios, operational mechanisms, and implementation outcomes in auditing, aiming to derive practical insights and theoretical implications through detailed examination. The study reveals that "Xiao Qin Ren" can automatically perform repetitive tasks such as account reconciliation, confirmation letter generation, and working paper preparation by simulating human operations. Its deployment reduced reconciliation time from 3 person-days to just 10 minutes with 100% accuracy. According to Deloitte's official case report, during a proof-of-concept (POC) at a bank, the average time required to obtain individual audit evidence decreased from 40 minutes to under 30 seconds. This case demonstrates the applicability of RPA technology in auditing and provides valuable insights for accounting firms pursuing intelligent audit transformation.

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