Dries Jarijch - A Case Study into Factors of Intelligent Process Automation in Audit

We see that Artificial Intelligence (AI) adoption is fundamentally changing the work environment. One area in which AI is increasingly being used is automation, also referred to as Intelligent Process Automation (IPA). Despite a growing body of literature on the effects of IPA,  little is known about how organizations decide where to use which IPA capabilities and to what extent in order to mitigate potential negative effects.

In this presentation, I share the results of a case study we conducted with the Flemish Audit Authority and their newly implemented IPA for financial audit processes. Rather than the effects of IPA, we identify three major groups of factors that influence where and how IPA is used in practice. From these factors, we inductively derive corresponding propositions. Our findings contribute empirical knowledge on design considerations organizations make to optimize the impact of AI and IPA.

Hello! My name is Dries. I am currently working on my PhD after completing my masters in business informatics at UHasselt. My current research is about the effective use of process mining and the effects of automatization within auditing. I am conducting my research under the supervision of Prof. dr. Mieke Jans. My PhD is in collaboration with Tuba Khesraui at the Humboldt-Universität zu Berlin, under supervision of Prof dr Jan Mendling.