RPA technology as one of the key technologies to drive financial digital transformation, this paper combines it with AI technology to build an enterprise financial intelligent audit model to realize financial digital operation. Based on the essential operation of RPA technology in the field of financial management and the sorting of financial automation process, the financial intelligent audit process under RPA technology is designed, and the decision tree algorithm is combined with the financial intelligent audit early warning index system to carry out enterprise financial crisis judgment and risk early warning. Taking Enterprise A as an example, early warning simulation of financial accounts and rolling budget simulation of funds are carried out respectively. The audit early warning indicator has a threshold of 0.06, and the average weight of each indicator’s characteristics and the early warning interval are calculated. Taking the indicator A1 as an example, the weight of the characteristic evaluation is 0.153, and the audit early warning signal will be output when the proportion of the balance of the accounts receivable ledger reaches 4.03%. The audit warning signal provides substantial operable space for enterprise financial management and operation.