What question did this study set out to answer?

The aim is to create a framework that assesses the risks associated with automating cognitive tasks in auditing.

A Risk Assessment Framework for Cognitive Process Automation in Audit

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Proposes a risk assessment framework for cognitive process automation in auditing, suggesting improved governance in implementation.

The aim is to create a framework that assesses the risks associated with automating cognitive tasks in auditing.
Developed a risk assessment framework based on Task-Technology Fit Theory and Cognitive Load Theory.
Identified three stages: task suitability assessment, cognitive load quantification, and translating risk into oversight requirements.
Utilized an AI risk reporting tool to operationalize the framework.
Proposed a structured approach for determining suitable auditing tasks for CPA.
Quantified cognitive load as a measure of AI implementation risk.
Outlined human oversight requirements derived from measured risks.

Cheong et al. (2026) studied this question.

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