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

Yıl 2021, Cilt: 4 Sayı: 2, 115 - 123, 30.12.2021
https://doi.org/10.46737/emid.1032735

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.

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.
  • IIA (Institute of Internal Auditors). 2005. Corporate Governance. The Institute of Internal Auditors Homepage. Retrieved from https://www.theiia.org/?doc id_1041
  • Jain, M.M., & Soral, G. (2011). Impact Of ERP System On Auditing And Internal Control. TIJ's Research Journal of Social Science & Management - RJSSM, 1.
  • Kim, J., Nicolaou, A. I., & Vasarhelyi, M. A. (2013). The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag. Journal of Emerging Technologies in Accounting, 10(1), 63–88. https://doi.org/10.2308/jeta-50712
  • Morris, J. J. (2011). The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting. Journal of Information Systems, 25(1), 129–157. https://doi.org/10.2308/jis.2011.25.1.129
  • Nagpal, S., Khatri, S. K., & Kumar, A. (2015). Comparative study of ERP implementation strategies. 2015 Long Island Systems, Applications and Technology. https://doi.org/10.1109/lisat.2015.7160177
  • Ogechi, Anyanwu, (2018). The Role of Enterprise Resource Planning Systems in Continuous Auditing of A Selected Organization in the Western. Unpublished Master Thesis in Technology in Business Information Systems in the Faculty of Business and Management Science, University of Technology.
  • Ranjan, S., Jha, V. K., & Pal, P. (2016). Literature review on ERP implementation challenges. International Journal of Business Information Systems, 21(3), 388. https://doi.org/10.1504/ijbis.2016.074766
  • Saleh Neamah, Salih Hassan, I. M. (2019). Activate the reliability of the enterprise resource planning (ERP) system by using continuous auditing/Exploratory study in Iraq. Tikrit Journal of Administration and Economics Sciences, 15(46), 1–17. Retrieved from https://www.iasj.net/iasj/article/167845.
  • Schenker, J. (2018). Overview of audit - Audit and Due Diligence Foundations. Retrieved from https://www.linkedin.com/learning/audit-and-due-diligence-foundations/overview-of-audit
  • Schniederjans, D. and Yadav, S. (2013). Successful ERP implementation: An integrative model. Business Process Management Journal, 19(2), pp. 364-398. https://doi.org/10.1108/14637151311308358
  • Singh, Kishore, Best, Peter J., Mario, Bojilov, & Blunt, Catherine, (2014). Continuous Auditing and Continuous Monitoring in ERP Environments: Case Studies of Application Implementations. Journal Of Information Systems, 28(1), pp. 287-310.
  • Wen-Hsien Tsai, Hui-Chiao Chen, Jui-Chu Chang, Jun-Der Leu, Der Chao Chen & Yuyun Purbokusumo (2013): Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms. Enterprise Information Systems, https://doi.org/10.1080/17517575.2013.830341.

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

Yıl 2021, Cilt: 4 Sayı: 2, 115 - 123, 30.12.2021
https://doi.org/10.46737/emid.1032735

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.

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.
  • IIA (Institute of Internal Auditors). 2005. Corporate Governance. The Institute of Internal Auditors Homepage. Retrieved from https://www.theiia.org/?doc id_1041
  • Jain, M.M., & Soral, G. (2011). Impact Of ERP System On Auditing And Internal Control. TIJ's Research Journal of Social Science & Management - RJSSM, 1.
  • Kim, J., Nicolaou, A. I., & Vasarhelyi, M. A. (2013). The Impact of Enterprise Resource Planning (ERP) Systems on the Audit Report Lag. Journal of Emerging Technologies in Accounting, 10(1), 63–88. https://doi.org/10.2308/jeta-50712
  • Morris, J. J. (2011). The Impact of Enterprise Resource Planning (ERP) Systems on the Effectiveness of Internal Controls over Financial Reporting. Journal of Information Systems, 25(1), 129–157. https://doi.org/10.2308/jis.2011.25.1.129
  • Nagpal, S., Khatri, S. K., & Kumar, A. (2015). Comparative study of ERP implementation strategies. 2015 Long Island Systems, Applications and Technology. https://doi.org/10.1109/lisat.2015.7160177
  • Ogechi, Anyanwu, (2018). The Role of Enterprise Resource Planning Systems in Continuous Auditing of A Selected Organization in the Western. Unpublished Master Thesis in Technology in Business Information Systems in the Faculty of Business and Management Science, University of Technology.
  • Ranjan, S., Jha, V. K., & Pal, P. (2016). Literature review on ERP implementation challenges. International Journal of Business Information Systems, 21(3), 388. https://doi.org/10.1504/ijbis.2016.074766
  • Saleh Neamah, Salih Hassan, I. M. (2019). Activate the reliability of the enterprise resource planning (ERP) system by using continuous auditing/Exploratory study in Iraq. Tikrit Journal of Administration and Economics Sciences, 15(46), 1–17. Retrieved from https://www.iasj.net/iasj/article/167845.
  • Schenker, J. (2018). Overview of audit - Audit and Due Diligence Foundations. Retrieved from https://www.linkedin.com/learning/audit-and-due-diligence-foundations/overview-of-audit
  • Schniederjans, D. and Yadav, S. (2013). Successful ERP implementation: An integrative model. Business Process Management Journal, 19(2), pp. 364-398. https://doi.org/10.1108/14637151311308358
  • Singh, Kishore, Best, Peter J., Mario, Bojilov, & Blunt, Catherine, (2014). Continuous Auditing and Continuous Monitoring in ERP Environments: Case Studies of Application Implementations. Journal Of Information Systems, 28(1), pp. 287-310.
  • Wen-Hsien Tsai, Hui-Chiao Chen, Jui-Chu Chang, Jun-Der Leu, Der Chao Chen & Yuyun Purbokusumo (2013): Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms. Enterprise Information Systems, https://doi.org/10.1080/17517575.2013.830341.
Toplam 22 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular İşletme
Bölüm Makaleler
Yazarlar

Mehmet Nuri Salur 0000-0003-1089-1372

Walaa Khoder Kattar 0000-0001-9466-4219

Yayımlanma Tarihi 30 Aralık 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 4 Sayı: 2

Kaynak Göster

APA Salur, M. N., & Kattar, W. K. (2021). THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi, 4(2), 115-123. https://doi.org/10.46737/emid.1032735
AMA Salur MN, Kattar WK. THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi. Aralık 2021;4(2):115-123. doi:10.46737/emid.1032735
Chicago Salur, Mehmet Nuri, ve Walaa Khoder Kattar. “THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES”. Ekonomi Maliye İşletme Dergisi 4, sy. 2 (Aralık 2021): 115-23. https://doi.org/10.46737/emid.1032735.
EndNote Salur MN, Kattar WK (01 Aralık 2021) THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi 4 2 115–123.
IEEE M. N. Salur ve W. K. Kattar, “THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES”, Ekonomi Maliye İşletme Dergisi, c. 4, sy. 2, ss. 115–123, 2021, doi: 10.46737/emid.1032735.
ISNAD Salur, Mehmet Nuri - Kattar, Walaa Khoder. “THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES”. Ekonomi Maliye İşletme Dergisi 4/2 (Aralık 2021), 115-123. https://doi.org/10.46737/emid.1032735.
JAMA Salur MN, Kattar WK. THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi. 2021;4:115–123.
MLA Salur, Mehmet Nuri ve Walaa Khoder Kattar. “THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES”. Ekonomi Maliye İşletme Dergisi, c. 4, sy. 2, 2021, ss. 115-23, doi:10.46737/emid.1032735.
Vancouver Salur MN, Kattar WK. THE IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON THE AUDIT IN THE CONTEXT OF EMERGING TECHNOLOGIES. Ekonomi Maliye İşletme Dergisi. 2021;4(2):115-23.