Robotic Process Automation (RPA) in combination with Artificial Intelligence (AI) has become a revolutionizing paradigm for enterprise automation that allows for surpassing the boundaries of traditional automation based on rules. In this paper, an advanced framework for Intelligent Process Automation (IPA) is proposed, combining deterministic nature of RPA with the cognitive capabilities of AI, which makes it possible to automate not only structured but unstructured business processes as well. Hybrid approach is designed to use natural language processing, optical character recognition, and machine learning models to deal with difficult decisions. Empirical study shows impressive increases in efficiency, as the time of task completion is reduced by 33%, and errors occur 65% less often. Comparative analysis with conventional RPA shows IPA to be a better solution in many aspects of performance. The results add to the literature on intelligent automation and have practical implications for organizations.