When modern automation tools enter an organization, they also bring many new risks. As automation and cognitive technologies can potentially drive the improvement of organizational responsiveness which can result in: speeding process execution; increasing process accuracy; lowering costs; and freeing workers from routine tasks so they can focus on strategic, value-generating activities the risks are often considered worth adopting into the organization overall risk appetite.
The risk and control landscape for an organization’s automation center of excellence (COE) is highly complex, extending well beyond information technology risk. Although internal audit departments are accustomed to complex environments and to working with established risk-management frameworks, automation changes the game by adding new categories to these frameworks, along with introducing new risks into existing groupings.
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