Implementing Automation Tools in Internal Control Functions

Irina Manolescu & Chao Li

Student thesis: Master thesis


This paper focuses on the way that automation solutions can be implemented to improve the efficiency of the internal audit and control processes in an organization. The authors firstly introduce the concept of automation trend in controlling functions. The introduction is then followed by two theoretical frameworks that this paper is adopting, which are Contingency theory and Resource based view. The previous findings in the fields of automation and RPA principles are presented along with two illustrative cases of using CAATTs and one illustrative case of using RPA as the automation tools. Primary data about an existing company was collected by the authors based on interviews, for the purpose of providing a better and clearer overview of the control processes in a firm. A process mining tool, Fluxicon Disco, is used to both visualise and analyze the existing firm’s control process. Finally, various topics are discussed through different angles to provide in depth understanding around the interest topic.

EducationsMSc in Accounting, Strategy and Control, (Graduate Programme) Final Thesis
Publication date2020
Number of pages68