THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES

Year 2021, Volume: 4 Issue: 2, 115 - 123, 30.12.2021

Mehmet Nuri Salur , Walaa Khoder Kattar

https://doi.org/10.46737/emid.1032735

Cited By: 3

Abstract

Companies continue to adopt new tools in light of technology advancements and to maintain their competitive advantage. One of these technologies is the Enterprise Resource Planning (ERP) System . This system integrates all of the company's departments, such as human resources, finance, marketing, and production, into a sophisticated software database that manages and organizes operations. Various studies examine the impact of ERP deployment on the auditing. However, there no paper that compile the results of the recent studies in one reference. The goal of this paper is to provide a comprehensive reference about ERP system and its impact on internal auditing functions. The majority of the data in this report comes from numerous organizational documents and academic studies published since 2011. The results of the study are a presentation of the advantages and disadvantages of using an ERP system for internal auditing process.

Keywords

Audit, Enterprise Resource Planning, Emerging Technologies

THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES

Abstract

Companies continue to adopt new tools in light of technology advancements and to maintain their competitive advantage. One of these technologies is the Enterprise Resource Planning (ERP) System . This system integrates all of the company's departments, such as human resources, finance, marketing, and production, into a sophisticated software database that manages and organizes operations. Various studies examine the impact of ERP deployment on the auditing. However, there no paper that compile the results of the recent studies in one reference. The goal of this paper is to provide a comprehensive reference about ERP system and its impact on internal auditing functions. The majority of the data in this report comes from numerous organizational documents and academic studies published since 2011. The results of the study are a presentation of the advantages and disadvantages of using an ERP system for internal auditing process.

Keywords

Audit, Enterprise Resource Planning, Emerging Technologies

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