THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES
Öz
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.
Anahtar Kelimeler
Kaynakça
- Abdullah, A. M. A. (2017). Evolution of Enterprise Resource Planning. Excel Journal of Engineering Technology and Management Science, 1(11). Retrieved from http://excelpublication.com/index.php/current-issue-8/.
- Byrnes, P.E., Al-Awadhi, A., Gullvist, B., Brown-Liburd, H., Teeter, R., Warren, J.D. and Vasarhelyi, M. (2018), "Evolution of Auditing: From the Traditional Approach to the Future Audit1", Chan, D.Y., Chiu, V. and Vasarhelyi, M.A. (Ed.) Continuous Auditing (Rutgers Studies in Accounting Analytics), Emerald Publishing Limited, Bingley, pp. 285-297. https://doi.org/10.1108/978-1-78743-413-420181014
- Cangemi, M. April (2010). Internal Audit’s Role in Continuous Monitoring. The EDP Audit, Control, and Security Newsletter 41(4).
- Chandler, A. D., Jr. (1977). The Visible Hand: The Managerial Revolution in American Business. Cambridge, Massachusetts: Harvard University Press.
- Chen, H., Yan Huang, S., Chiu, A., & Pai, F. (2012). The ERP system impact on the role of accountants. Industrial Management & Data Systems, 112(1), 83–101. https://doi.org/10.1108/02635571211193653
- Chen, H., Yan Huang, S., Chiu, A., & Pai, F. (2012). The ERP system impact on the role of accountants. Industrial Management & Data Systems, 112(1), 83–101. https://doi.org/10.1108/02635571211193653
- Dezdar, S. and Ainin, S. (2011). The influence of organizational factors on successful ERP implementation. Management Decision, 49(6), pp. 911-926. https://doi.org/10.1108/00251741111143603
- Elbardan, H., Ali, M., & Ghoneim, A. (2016). Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis. Information Systems Management, 33(3), 231–247. https://doi:10.1080/10580530.2016.1188545
- Faccia, A., Mosteanu, N. R., Fahed, M., & Capitanio, F. (2019). Accounting Information Systems and ERP in the UAE. Proceedings of the 2019 3rd International Conference on Cloud and Big Data Computing - ICCBDC 2019. https://doi.org/10.1145/3358505.3358509
- Haynes, Robin & Li, Chunyan, (2016). Continuous Audit and Enterprise Resource Planning Systems: A Case Study of ERP Rollouts in the Houston, TX Oil and Gas Industries. Journal Of Emerging Technologies In Accounting, 13(1), pp. 171–179.