Enterprise Resource Planning (ERP) Software Implementation Impacts on the Auditing Activities. J. Appl. Bus. Fin. Res.2 (3): 90-96
نویسنده
چکیده
Today's the clients of auditors use a variety of IT systems such as Enterprise Resource Planning (ERP) to process accounting transactions. These systems have brought about changes within the organizations. ERP systems developed a new audit landscape requiring auditors to adjust audit processes, controls, and tests. This paper examines how implementation of ERP changes audit process and quality using empirical evidence gathered from auditors experienced auditing in organizations implemented ERP systems. Results indicate improved audit quality for the reason of reduced substantive tests in auditing organizations with ERP systems. However, findings show increased control risk with auditing ERP implemented organizations that decrease perceived audit quality.
منابع مشابه
An EFQM Based Model to Assess an Enterprise Readiness for ERP Implementation
In today's competitive market, Enterprise Resource Planning (ERP) system is widely being used by industries. However, the results of the research efforts carried out in this field reveal that the rate of successful implementations for ERP projects is low and in most cases the planned goals are not achieved. Therefore it is necessary to assess maturity of an enterprise in terms of factors affect...
متن کاملThe Internal Audit Performance: The Effectiveness of ERM and IT Environments
The purpose of this study is to examine the factors determining the performance of the internal audit (IA) in the context of internal auditors’ work environments. This includes Enterprise Risk Management (ERM) implementation, the Enterprise Resource Planning (ERP) system, the use of auditing software and the internal auditors’ IT (information technology) competence. Although a number of recent ...
متن کاملشناسایی عوامل مؤثر بر اجرای موفق نظام برنامهریزی منابع سازمان (ERP) در سازمان های دولتی
Today, Enterprise Resource Planning (ERP) systems have emerged as the core of successful information management of organizations. Yet a great number of ERP implementations were failed because organizations consider buying of ERP systems as adequate by itself. Enterprise Resource Planning (ERP) systems are highly complex information systems whose successful implementation is influenced by a larg...
متن کاملTowards Measuring the Project Management Process During Large Scale Software System Implementation Phase
Project management is an important factor to accomplish the decision to implement large-scale software systems (LSS) in a successful manner. The effective project management comes into play to plan, coordinate and control such a complex project. Project management factor has been argued as one of the important Critical Success Factor (CSF), which need to be measured and monitored carefully duri...
متن کاملExplaining the Competitive Advantage of Enterprise Resource Planning Adoption: Insights Egyptian Higher Education Institutions
Organizations nowadays focus on, not implementing ERP systems, but also leveraging ERP systems as part of their digital strategy. They holistically address people, processes, and technology for a digital transformation. Meanwhile, higher education institutions (HEIs) are also facing an imperative need for the implementation of modern technologies to stay competitive and differentiate them as an...
متن کامل