The dilemma of internal audit function adaptation
نویسندگان
چکیده
منابع مشابه
The dilemma of internal audit function adaptation: The impact of ERP and corporate governance pressures
The expanding opportunities for the IAF have been highlighted through the increased interest in better corporate governance practices (Ebaid, 2011). This claim is supported by real-life cases which elucidate clearly the implications of underestimating the role that the IAF can and should play (Boyle, 2012). Moreover, CG creates heated debate since noticeable failures of accountability have been...
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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 res...
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ژورنال
عنوان ژورنال: Journal of Enterprise Information Management
سال: 2015
ISSN: 1741-0398
DOI: 10.1108/jeim-10-2013-0074