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The role of internal auditors in ERP‐based organizations

The role of internal auditors in ERP‐based organizations Purpose – The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization strategically and also presents new challenges to the internal audit function. Design/methodology/approach – A literature review is undertaken to highlight the role of IAs in an ERP environment. Findings – The framework depicts the new relationships which the ERP system requires between the IAs and five associated groups: software vendors, information systems, information technology managers, ERP users, and consultants. ERP also gives interanl auditors an enabling technology to advise management on the implications of ERP for risk‐intelligence. Research limitations/implications – This is a conceptual paper that has implications for internal auditing practice. Academic researchers will find this framework to be useful for testing it in the field. Practitioners will also benefit from this model when assessing the role of IAs in an ERP environment. Originality/value – Prior research in the auditing field has overlooked this issue. This paper will attempt to fill such an apparent gap in prior research and will help motivate further research in this field. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting & Organizational Change Emerald Publishing

The role of internal auditors in ERP‐based organizations

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Publisher
Emerald Publishing
Copyright
Copyright © 2009 Emerald Group Publishing Limited. All rights reserved.
ISSN
1832-5912
DOI
10.1108/18325910910994702
Publisher site
See Article on Publisher Site

Abstract

Purpose – The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization strategically and also presents new challenges to the internal audit function. Design/methodology/approach – A literature review is undertaken to highlight the role of IAs in an ERP environment. Findings – The framework depicts the new relationships which the ERP system requires between the IAs and five associated groups: software vendors, information systems, information technology managers, ERP users, and consultants. ERP also gives interanl auditors an enabling technology to advise management on the implications of ERP for risk‐intelligence. Research limitations/implications – This is a conceptual paper that has implications for internal auditing practice. Academic researchers will find this framework to be useful for testing it in the field. Practitioners will also benefit from this model when assessing the role of IAs in an ERP environment. Originality/value – Prior research in the auditing field has overlooked this issue. This paper will attempt to fill such an apparent gap in prior research and will help motivate further research in this field.

Journal

Journal of Accounting & Organizational ChangeEmerald Publishing

Published: Oct 30, 2009

Keywords: Manufacturing resource planning; Internal auditing; Internal control

References