衡量人工智慧和機器人流程自動化對審計風險的影響

Abstract

本研究藉由分別採用機器人流程自動化（RPA）和人工智慧（AI）的台灣上市櫃公司與尚未使用該數位工具的對照組公司進行分析，探討RPA和AI對審計風險的影響。本文以審計公費和審計延遲作為審計風險的代理變數。實證結果顯示出公司導入RPA後，審計延遲有顯著減少，代表公司導入RPA可能會降低審計風險。公司導入RPA時，如果沒有採取適當的內部控制措施將會面臨風險。因此，如果公司導入RPA搭配完善的內控制度，有可能會降低內控風險。另外，結果指出公司導入AI後，審計延遲有顯著減少，代表公司使用AI可能會降低審計風險。因為有採用人工智慧的公司時，通常擁有更可靠的營運系統，且內部控制品質相對較高，從而降低審計風險。

This study explores the impact of robotic process automation (RPA) and artificial intelligence (AI) on audit risk by analyzing Taiwanese listed companies that use RPA and AI, compared with the control group. This paper uses audit fees and audit delay as proxy variables for audit risk. The empirical results show that after the company introduces RPA, the audit delay is significantly reduced, which means that the company's use of RPA may reduce audit risk. When a company introduces RPA, it will face risks if it does not take appropriate internal control measures. Therefore, if a company introduces RPA with a sound internal control system, it may reduce internal control risks. In addition, the results also indicate that after the company introduces AI, audit delay is significantly reduced, which means that the company's use of AI may reduce audit risk. This is because companies that adopt AI usually have more reliable operating systems and relatively higher internal control quality, thereby reducing audit risk.