Robotic Process Automation (RPA) is gaining popularity in the business environment. New technology imposes new risk concerns, its nature of imitating human interaction has challenged the auditing process, resulting in a new skillset required by the internal auditor to tackle the issues. This study provides an overview of the impact of implementing RPA on the Internal Audit Function (IAF)in three areas: key risks within the RPA implementation, the changes in the internal audit processes and the skillset required by the internal auditor

Robotic Process Automation; RPA Risks; Internal Auditing; IT Internal Auditing