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.