RPA is automation software that can span multiple systems and mimic human activity. It need not include advanced computing techniques associated with machine learning or artificial intelligence. Audit firms are increasingly likely to encounter robotics in traditional areas of Audit focus, such as Finance and Accounting, in addition to new processes that take advantage of RPA capabilities. RPA is quickly becoming ubiquitous in large organizations. Just recently, 34% of shared services organizations have implemented or are in the process of implementing robotics. By 2020, automation and smart machines will reduce employee requirements in these shared services centers by 65%. By then, more than 40% of data science tasks will be automated. Within the next few years, Audit is increasingly likely to encounter RPA in routine audit engagements. RPA’s purpose is to mimic human activities, therefore many controls around RPA processes are likely to look similar to those of the processes they are replacing. However, RPA implementation often includes process redesign. And these new technologies will introduce new risks to the organization. Audit should therefore consider the various risks when evaluating RPA pilots or implementations. However, the first step is to become familiar with the RPA process.