Robotic Internal Audit – Control Methods in the Selected Company

DOI 10.7160/aol.2019.110204
No 2/2019, June
pp. 31-42

Hradecká, M. (2019) “Robotic Internal Audit – Control Methods in the Selected Company", AGRIS on-line Papers in Economics and Informatics, Vol. 11, No. 2, pp. 31-42. ISSN 1804-1930. DOI 10.7160/aol.2019.110204.


Simultaneously with the gradual introduction of automation and robotics industry 4.0., it is necessary to apply and use control methods of internal audit. Robotics and automation now provide us with far greater scope for applying internal audit control methods. Especially in manufacturing and agriculturals businesses is data interoperability important to streamline the production process and save operating costs. With proper application of checkpoints at risk points, hard data can be retrieved to prevent losses or fraud . Using internal audit control methods, it is possible in real time to gain an overview of the company's situation and to contribute to better decision making by the management or the owners of the company. The article focuses on the implementation of robotic internal audit in the process of industrial beer production. The main goal is to elaborate own methodology for management of production or agricultural company within informatics and accounting to reduce high production and operating expenses.


Internal audit, fraud, IoT, Industry 4.0, manufacturing company, agricultural businesses, accounting, interoperability.


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