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​Governing Transformative Tools

Digital Gregory Kogan, CPA, Daniel Gaydon, DBA, Douglas M. Boyle, DBA, CPA, CMA Oct 01, 2021

Assessing risks and establishing governance frameworks.

Today's organizations can put robotic processing automation and analytics technologies in place quickly — often without any governance. As investments in automation grows, internal audit can help organizations measure the return on investment and establish a governance framework. Moreover, they can use a scorecard to assess the risks related to automated processes.

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Gregory Kogan, CPA

Gregory Kogan is a doctoral student of accounting at the University of Scranton in Pennsylvania.

Daniel Gaydon, DBA

Daniel J. Gaydon is an adjunct accounting instructor at the University of Scranton.  

Douglas M. Boyle, DBA, CPA, CMA

Douglas M. Boyle is chair and professor in the accounting program at the University of Scranton and director of the Doctorate in Business Administration program.