[pt] A Automação Robótica de Processos (RPA) surge como uma nova tecnologia advinda da indústria 4.0, focada na automação de tarefas humanas repetitivas, rotineiras e baseadas em regras. Ela promete eliminar esses processos que consomem mais tempo, sem substituir os sistemas de TI existentes. Consequentemente, reduziria custos e riscos operacionais; e melhoraria a eficiência, os processos internos e a experiência do cliente. Além disso, a RPA tem o potencial de revolucionar a auditoria tradicional, pois minimizaria as atividades tenocráticas, que apresentam baixo valor agregado, e permitiria que os auditores se concentrassem mais em atividades que exijam raciocínio analítico e julgamento profissional. Assim, levaria à ampliação da cobertura dos testes e do monitoramento de transações, aumentando a performance e a qualidade da auditoria contínua. Devido ao exposto, a RPA está sendo vista como um ativo estratégico para enfrentar os desafios da transformação digital. Por ser uma nova tendência, a literatura científica sobre o tema ainda é escassa, mas está crescendo rapidamente. E, nos últimos dois anos, foi amplamente adotada em muitas organizações e instituições financeiras com sucessos e fracassos. Portanto, considerando o modelo das três linhas de defesa, este estudo tem como objetivo propor um framework para implantação da RPA na auditoria interna de bancos brasileiros. / [en] Robotic Process Automation (RPA) emerges as a new 4.0 industry technology focused on the automation of repetitive, routine, rule-based human tasks. It promises to eliminate the most time-consuming processes without replacing existing IT systems. Consequently, reducing costs and operational risks as it improves efficiency, internal processes, and customer experience. Moreover, it has the potential to disrupt the traditional audit model as it minimizes mechanical low added value activities, enabling auditors to concentrate more on assignments that require thinking skills and professional judgment. Thus, it would lead to the expansion of testing and monitoring analytics coverage, enriching continuous audit quality and performance. Due to the above, RPA is being seen as a strategic asset to face the challenges of digital transformation. Since it is a new trend, there is limited literature on the subject, but growing fast. And, in the last couple of years, it has been widely adopted in many industries and financial organizations with successes and failures. Therefore, considering the three lines of defense model, this paper aims to propose an RPA framework for internal audit in Brazilian banks.

<p>  The world continues to advance at a hastening pace towards a technology enabled, digital-centric future. Legacy organizations, not born in the ‘digital age’ are examining methods to adapt through Digital Transformation (DT). The US Department of Defense (DoD) is one such organization. The DoD emerged their 2018 Digital Engineering Strategy intending on transforming the enterprise from one with ‘engineering process [that] are document-intensive and stove-piped, leading to extended cycle times with systems that are cumbersome to change and sustain’ to one that is ‘transforming its engineering practices to digital engineering, incorporating technological innovations into an integrated, digital, model-based approach’. </p> <p>  The 2018 Strategy acknowledges that the integration of digital engineering will not be exclusive to the engineering communities of the DoD; rather, the integration will impact the ‘research, requirements, acquisition, test, cost, sustainment and intelligence communities’. While the Strategy is designed to explain the ‘what’ necessary to integrate digital engineering, the various DoD Services (and their subordinates) will need to develop the ‘how’ regarding implementation that is culturally appropriate to their commands.</p> <p>  The study sought to examine ‘how’ implementation of digital engineering tenets may be appropriated to the existent culture of one US Special Operations Command subordinate at the Echelon III level (namely Naval Special Warfare Group – FOUR). The results of this study are intended to provide understanding and illuminate meaning behind those themes in Digital Engineering that Subject Matter Experts within Naval Special Warfare view as suitably adaptable to their processes. The intent is to provide themes with utility towards further efforts and research aimed at phasing Digital Transformation initiatives at Naval Special Warfare Group – FOUR.</p>

[ES] La transformación digital es un eje tractor para la competitividad de las empresas. Convierte a las compañías tradicionales en empresas digitales con fuerte capacidad de innovación y agilidad para adaptarse a entornos y mercados constantemente cambiantes. Pero es un proceso complejo que parece estar reservado solo para las grandes organizaciones. Actualmente la brecha digital entre las pymes y las grandes empresas representa un problema para el desarrollo económico de un país en el que el 99% del tejido empresarial está conformado por pequeñas y medianas empresas. Agrava la situación el desconocimiento que las pymes tienen sobre la transformación digital y la tendencia a confundirla con otros conceptos, como marketing digital o digitalización, que por sí mismos no habilitan las capacidades que debe tener una empresa digital para competir en los mercados actuales. Además, la mayoría de las modelos y metodologías de transformación digital que ofrecen las compañías consultoras requieren elevados recursos económicos y de tiempo que están fuera del alcance de la mayoría de las pymes. De este modo surge la necesidad de crear un modelo de diagnóstico de madurez digital orientado especialmente a pequeñas y medianas empresas y adaptable a cualquier sector de actividad. Asimismo, una metodología para elaborar un plan de transformación digital realista y alcanzable. Para resolver esta cuestión, se efectuó una revisión bibliográfica sobre métodos y modelos de diagnóstico de madurez digital e indicadores para su medición y evaluación, obteniendo muy pocos resultados. A partir de allí, la investigación se centró en identificar los elementos fundamentales para determinar la madurez digital de pymes y que son comunes a todas ellas.Se establecieron seis ejes de análisis: 1. Estrategia de negocio, 2. Gestión de clientes, 3. Talento humano, 4. Procesos, 5. Tecnologías y 6. Sostenibilidad; con sus respectivos componentes e indicadores. Asimismo, se diseñó una metodología para elaborar un plan de transformación digital que, más allá de elevar el nivel de madurez digital de la empresa, produzco el cambio cultural para lograr la transformación y la innovación continua. Ambos componentes de esta investigación, tanto el modelo de diagnóstico como la metodología del plan de transformación, en versiones iniciales simplificadas, fueron probados en el marco de operaciones de la Cámara de Comercio de València. Posteriormente, las versiones finales del modelo de diagnóstico y de la metodología para elaborar el plan de transformación digital se han convertido en una solución comercial de la empresa valenciana Metric Salad, con el nombre de HUMAN-DT, cumpliendo su propósito de ser de utilidad para cualquier pyme. / [CA] La transformació digital és un eix tractor per a la competitivitat de les empreses. Converteix a les companyies tradicionals en empreses digitals amb forta capacitat d'innovació i agilitat per a adaptar-se a entorns i mercats constantment canviants. Però és un procés complex que sembla estar reservat només per a les grans organitzacions. Actualment la bretxa digital entre les pimes i les grans empreses representa un problema per al desenvolupament econòmic d'un país en el qual el 99% del teixit empresarial està conformat per petites i mitjanes empreses. Agreuja la situació el desconeixement que les pimes tenen sobre la transformació digital i la tendència a confondre-la amb altres conceptes, com a màrqueting digital o digitalització, que per si mateixos no habiliten les capacitats que ha de tindre una empresa digital per a competir en els mercats actuals. A més, la majoria dels models i metodologies de transformació digital que ofereixen les companyies consultores requereixen elevats recursos econòmics i de temps que estan fora de l'abast de la majoria de les pimes. D'aquesta manera sorgeix la necessitat de crear un model de diagnòstic de maduresa digital orientat especialment a petites i mitjanes empreses i adaptable a qualsevol sector d'activitat. Així mateix, una metodologia per a elaborar un pla de transformació digital realista i assolible. Per a resoldre aquesta qüestió, es va efectuar una revisió bibliogràfica sobre mètodes i models de diagnòstic de maduresa digital i indicadors per al seu mesurament i avaluació, obtenint molt pocs resultats. A partir d'allí, la investigació es va centrar en identificar els elements fonamentals per a determinar la maduresa digital de pimes i que són comunes a totes elles. Es van establir sis eixos d'anàlisis: 1. Estratègia de negoci, 2. Gestió de clients, 3. Talent humà, 4. Processos, 5. Tecnologies i 6. Sostenibilitat; amb els seus respectius components i indicadors. Així mateix, es va dissenyar una metodologia per a elaborar un pla de transformació digital que, més enllà d'elevar el nivell de maduresa digital de l'empresa, produïsc el canvi cultural per a aconseguir la transformació i la innovació contínua. Tots dos components d'aquesta investigació, tant el model de diagnòstic com la metodologia del pla de transformació, en versions inicials simplificades, van ser provats en el marc d'operacions de la Cambra de Comerç de València. Posteriorment, les versions finals del model de diagnòstic i de la metodologia per a elaborar el pla de transformació digital s'han convertit en una solució comercial de l'empresa valenciana Metric Salad, amb el nom de HUMAN-DT, complint el seu propòsit de ser d'utilitat per a qualsevol pime. / [EN] Digital transformation is a driving force for business competitiveness. It turns traditional companies into digital ones with a strong capacity for innovation and agility to adapt to constantly changing environments and markets. But it is a complex process that seems to be a privilege of large organizations. Currently, the digital gap between SMEs and large companies represents a problem for the economic development of a country where SMEs represent 99% of the business industry. The situation is aggravated by the lack of knowledge that SMEs have about digital transformation and the tendency to confuse it with other concepts, such as digital marketing or digitization, which do not tap the capabilities that a digital company must have to compete in current markets. In addition, most of the digital transformation models and methodologies offered by consulting companies require high financial and time resources, which are out of the SMEs. This is how the need arises to create a digital maturity diagnosis model focused especially on small and medium-sized companies and adaptable to any sector of activity. Also, to develop a methodology to elaborate a realistic and achievable digital transformation plan. To resolve this issue, a bibliographic review was carried out on methods and models for diagnosing digital maturity and indicators for its measurement and evaluation, obtaining very few results. From there, the research focused on identifying the fundamental elements to determine the digital maturity of SMEs that are common to all of them. Six analysis axes were established: 1. Business strategy, 2. Customer management, 3. Human talent, 4. Processes, 5. Technologies, and 6. Sustainability; with their respective components and indicators. Likewise, a methodology was designed to develop a digital transformation plan that, beyond raising the level of digital maturity of the company, produced the cultural change to achieve transformation and continuous innovation. Both components of this research, the diagnostic model and the methodology of the transformation plan, in simplified first versions, were tested in the operations framework of the Valencia Chamber of Commerce, obtaining satisfactory results and resulting in their implementation in other Chambers of Commerce of Spain. Subsequently, the final versions of the diagnostic model and the methodology to develop the digital transformation plan have become a commercial solution of the Valencian company Metric Salad, with the name of HUMAN-DT, fulfilling its purpose of being useful for any SME. / Arjona Blanco, BV. (2023). Modelo de diagnóstico y metodología para la transformación digital de las PYMES y el uso de la innovación como ventaja competitiva [Tesis doctoral]. Universitat Politècnica de València. https://doi.org/10.4995/Thesis/10251/191962

digitization, digital transformation, innovation, energy industry, HR, work with students, trainee program, trainee scheme, corporate culture, project management, onboarding, gen Z, generation Z

Industrial revolutions bring dynamic change to industry through major technological advances (Freeman & Louca, 2002). People and companies must take advantage of industrial revolutions in order to reap its benefits (Bruland & Smith, 2013). Currently, the 4th industrial revolution, industry is transforming advanced manufacturing and engineering capabilities through digital transformation. Company X’s production system was investigated in the research. Detailed evaluation the production process revealed bottlenecks and inefficiency (Melton, 2005). Using the Digital Twin and Discrete Event Factory Simulation, the researcher gathered factory and production input data to simulate the process and provide a system level, holistic view of Company X’s production system to show how factory simulation enables process improvement. The National Academy of Engineering supports Discrete Event Factory Simulation as advancing Personalized Learning through its ability to meet the unique problem solving needs of engineering and manufacturing process through advanced simulation technology (National Academy of Engineering, 2018). The directed project applied two process optimization experiments to the production system through the simulation tool, 3DExperience wiht the DELMIA application from Dassualt Systemes (Dassault, 2018). The experiment resulted in a 10% improvement in production time and a 10% reduction in labor costs due to the optimization