The Impact of Enterprise Resource Planning (ERP) on The Audit in The Context of Emerging Technologies (original) (raw)
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Corporate governance has received increased attention from both regulators and researchers in recent years resulting in highlighting the significance of the internal audit function (IAF). Another transformative force on the IAF has been the dissemination of enterprise resource planning (ERP) systems which have an impact on the legitimacy of the IAF if it is not suitably ERP Systems Implementation and the Implication for the IAF Hany Elbardan Dedication This doctoral research is dedicated to the memory of my late father, to my mother, to my wife Mayy, my daughter Malak and to my son Yassin for their endless support.
المجلة العلمیة للبحوث التجاریة
The study objective is to investigate the impact of CA technology adoption in ERP system on improving the internal audit performance. To achieve this objective, the levels of changing from traditional auditing to CA in ERP system have been presented, whereas this new technology has the capability to improve the internal audit performance. Moreover, the literature related to the study has been reviewed, and a field study has been conducted using the questionnaire list and interviews with internal auditors, managers, as well as IT staff (programmers and analysts of information systems) in the selected companies. The findings of the study indicated that (1) there is significant difference among the categories of the study on the impact of CA technology in ERP system on improving IA performance, (2) there is a significant relationship between adopting continuous auditing in ERP system and the internal audit performance, and (3) there is a significant impact of adopting continuous auditing technology on improving the internal audit performance.
Internal Audit Function response to ERP Systems Implementation
The internal audit function (IAF) importance has been highlighted by legislative and professional responses to various financial scandals. On the other hand, Enterprise Resource Planning (ERP) systems have institutional logics in controlling business process that pressure the IAF to change. Based on the institutional theory a conceptual framework is formulated to explore the IAF change as a response to ERP systems implementation, wherein ERP systems are considered as carrier of new institutional logics. Interpretive approach has been adopted by conducting an in-depth case study in a multinational organization in Egypt. Interviews with variety stakeholders were chosen as the primary data collection method besides careful examination of available documents. Data have been analyzed using directed content analysis based on coding the transcribed interviews. The study results are enhancing the understanding of the IAF change and provide additional lessons that could be useful in improving the IAF in organizations that implement ERP systems.
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