Process Automation For Invoice Processing In Auditing and Accounting: A Systematic Literature Review

With the increasing digitalisation of accounting and auditing functions, organisations deal with large volumes of invoice-related documents that require extraction, validation, and integration into accounting and assurance workflows. This systematic literature review (SLR) aims to synthesise the relevant scientific literature on intelligent automation for invoice-centric document processing in auditing and accounting contexts. The articles included in this review were retrieved from Web of Science and Scopus using a search query and selection criteria. All articles were analysed and evaluated, and their contents were summarised. A final set of 26 scientific articles was identified, addressing auditing and accounting automation with relevance to invoice/document analysis and data extraction. Since invoice-centric automation in assurance-oriented settings is still a fragmented research area, this study contributes to clarifying (i) where automation is being applied, (ii) what techniques and pipelines are used, (iii) which invoice data elements are prioritised, (iv) how effectiveness and value are assessed, and (v) how rigorous and replicable the methodologies are across studies.