International Journal of Multidisciplinary Research and Growth Evaluation  |  ISSN (Online): 2582-7138  |  Double-Blind Peer Review  |  Open Access  |  CC BY 4.0

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     2026:7/3

International Journal of Multidisciplinary Research and Growth Evaluation

ISSN (Online): 2582-7138 | Open Access

Process Automation and Financial Reporting Integrity: A Conceptual Governance Model

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Volume: 1 | Issue: 5 | Pages: 583-594

Subject: Accounting

Country: Nigeria

DOI: https://doi.org/10.54660/IJMRGE.2020.1.5.583-594

License: CC BY 4.0

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Abstract

The growing adoption of process automation technologies such as robotic process automation (RPA), artificial intelligence (AI), and machine learning (ML) has transformed the landscape of corporate financial reporting. While automation enhances efficiency, accuracy, and timeliness, it also introduces governance challenges related to accountability, data integrity, and ethical oversight. This paper presents a conceptual governance model that integrates process automation with financial reporting integrity principles. It explores how automated workflows can align with internal control frameworks such as COSO and COBIT, ensuring compliance with financial regulations like IFRS and SOX. The model emphasizes transparency, auditability, and real-time risk monitoring as core components of automated financial ecosystems. Furthermore, it identifies potential vulnerabilities including algorithmic bias, data manipulation risks, and reduced human oversight. By bridging governance theory and technological innovation, this study proposes a structured model that balances automation efficiency with regulatory compliance and ethical stewardship. The paper contributes to the ongoing discourse on digital governance by outlining a framework for organizations to embed accountability and trust within automated financial reporting systems. The findings support policymakers, auditors, and financial executives in designing sustainable governance infrastructures that uphold reporting credibility in an era of intelligent automation.

How to Cite This Article

Oluwaremi Ayoka Lawal, Titilayo Elizabeth Oduleye (2020). Process Automation and Financial Reporting Integrity: A Conceptual Governance Model . International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE), 1(5), 583-594. DOI: https://doi.org/10.54660/IJMRGE.2020.1.5.583-594

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Publication Information

Journal: International Journal of Multidisciplinary Research and Growth Evaluation (IJMRGE)

Publisher: Anfo Publication House

ISSN: 2582-7138 (Online)

Frequency: Bimonthly

Language: English

Open Access: Yes - This article is distributed under the terms of the Creative Commons Attribution 4.0 International License

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