In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company.

Companies declare that quality or customer satisfaction is their top priority in order to keep and attract more business in an increasingly competitive marketplace. The cost of quality (COQ) is a tool which can help determine the optimal level of quality investment. COQ analysis enables organizations to identify measure and control the consequences of poor quality. This study attempts to identify the COQ elements across the enterprise resource planning (ERP) implementation phases for the ERP implementation services of consultancy companies. The findings provide guidance to project managers on how best to utilize their limited resources. In summary, we suggest that project teams should focus on "value-added" activities and minimize the cost of "non-value-added" activities at each phase of the ERP implementation project.

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The implementation team problem is one of the critical elements lead to ERP project failure. The purpose of this research is to explore the relationship between team risk factors and IT governance. The IT governance includes five important domains, that is, IT strategic alignment, IT value delivery, IT resource management, IT risk management, and IT performance management. Our research results indicate that, among five domains of IT governance, strategic alignment is the most important area. As for the team risk factors, two main team risk factors are "Lack of cross-functional team members" and "IT members' lack of specialized knowledge required by the ERP project". Companies that encountered these team risk factors during ERP project implementation have lower IT governance achievement level than those that did not. It is suggested that Corporations should train their IT members in specialized ERP knowledge and set up a cross-functional team for ERP implementation in order to achieve effective IT governance.