As of my last knowledge update in January 2022, it’s essential to note that regulatory landscapes are subject to change, and new developments may have occurred since then.1
This paper was flagged by Lonni Besançon on PubPeer.
References
1Solanki U, Mehta K, Shukla VK. Robotic Process Automation and Audit Quality: A Comprehensive Analysis. In: 2024 11th International Conference on Reliability, Infocom Technologies and Optimization (Trends and Future Directions) (ICRITO). IEEE; 2024:1-4. doi:10.1109/ICRITO61523.2024.10522375