Preprint Article Version 1 Preserved in Portico This version is not peer-reviewed

Robotizing Audit of E-invoices for Sustainable Purpose

Version 1 : Received: 4 October 2023 / Approved: 4 October 2023 / Online: 4 October 2023 (09:08:07 CEST)

How to cite: Zheng, T.; Cheng, J.; Weng, Y.; Yang, Y.; Sheu, G. Robotizing Audit of E-invoices for Sustainable Purpose. Preprints 2023, 2023100221. https://doi.org/10.20944/preprints202310.0221.v1 Zheng, T.; Cheng, J.; Weng, Y.; Yang, Y.; Sheu, G. Robotizing Audit of E-invoices for Sustainable Purpose. Preprints 2023, 2023100221. https://doi.org/10.20944/preprints202310.0221.v1

Abstract

Taiwan’s Chi Mei Medical Center has a vision of becoming a sustainable organization. They found they violated the sustainable development goal (SDG) 13 (“Climate Action”) since its workflows consume excessive tangible resources and waste much operation time. To fulfill the vision, the Chi Mei Medical Center first introduced electronic invoicing. Implementing this electronic invoicing included adopting cloud E-invoice data and creating a software robot for auditing them. This study presents this software robot and its contributions. The software robot replaces an internal auditor to log into Taiwan’s E-invoice platform, download cloud E-invoice data, and detect the inconsistency between these cloud and on-premise data. Internal auditors of the Chi Mei Medical Center only needed to confirm the detection results. They welcome this software robot since it significantly reduces their work burdens. They approved more software robots for assisting other workflows. Besides, the Chi Mei Medical Center earned profits after eliminating paper invoices. This elimination helped release less carbon. This study concludes that chasing a sustainable organization is unnecessarily equivalent to the requirement of more costs. A software robot represents the last puzzle for constructing a paperless workflow since it can resolve the resistance of existing workers to a new workflow.

Keywords

SDG 13; electronic invoicing; software robot; paperless workflow; cloud E-invoice data

Subject

Business, Economics and Management, Accounting and Taxation

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