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.

Taiwan’s auditors have suffered from processing excessive audit data, including drawing audit evidence. This study advances sampling techniques by integrating machine learning with sampling. This machine learning integration helps avoid sampling bias, keep randomness and variability, and target the risker samples. We first apply a Naive Bayes classifier to classify data into some classes. Next, a user-based, item-based, or hybrid approach is employed to draw audit evidence. The representativeness index is the primary metric for measuring the representativeness of audit evidence. The user-based approach denotes the selection of samples between two percentiles in a class as audit evidence. It may be equivalent to a combination of monetary and variable sampling methods. The item-based approach represents the choice of risky samples as audit evidence. It may be identical to a combination of non-statistical and monetary sampling methods. Auditors can hybridize those user-based and item-based approaches to balance representativeness and riskiness in selecting audit evidence. Three experiments show that sampling using machine learning integration has the benefits of drawing unbiased samples, handling complex patterns, correlations, and unstructured data, and improving efficiency in sampling big data. However, the limitations are the classification accuracy output by machine learning algorithms and the range of prior probabilities.