Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

Elbardan, Hany; Ali, Maged; Ghoneim, Ahmad

doi:10.1080/10580530.2016.1188545

Cited by 9 publications

(6 citation statements)

References 62 publications

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“…The ERP systems that employ continuous audit functions are the most essential factors in the effective application of fraud reduction approaches. Elbardan et al (2016), investigates how well the internal audit function (IAF) keeps its authenticity once ERP controls are installed. The results indicate that the auditors' best way to respond to the implementation of ERP systems changed to compliance for two reasons: first, internal auditors believed that adaptation was compatible with international auditing standards, and second, internal auditors participate in Implementation of ERP.…”

Section: Methodology and Literature Reviewsmentioning

confidence: 99%

The Impact of Enterprise Resource Planning (Erp) on the Audit in the Context of Emerging Technologies

Salur

Kattar

2021

Ekonomi Maliye İşletme Dergisi

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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.

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Section: Methodology and Literature Reviewsmentioning

confidence: 99%

The Impact of Enterprise Resource Planning (Erp) on the Audit in the Context of Emerging Technologies

Salur

Kattar

2021

Ekonomi Maliye İşletme Dergisi

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“…It should be noticed that very limited crosscountry studies (four articles) have been found, which could provide a comparison between different market policy implementations and cultural impact on different aspects of IA. For example, Elbardan and Ali (2011) studied the IAFs and the implementation of enterprise resource planning systems in the UK and Egypt. (2003) to assess the issues in the development of the IA in Saudi Arabia and found that IA is not well developed because of some restrictions on their degree of independence and a lack of qualified staff.…”

Section: Descriptive Analysismentioning

confidence: 99%

Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research

Hazaea,

Al-Matari,

Khatib

et al. 2023

Sage Open

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This study provides a systematic review of the literature on internal auditing (IA) research in 17 Arab countries. It focuses on four key aspects, namely the quality and effectiveness of IA, the objectivity and independence of IA, the consequences of IA, and the challenges facing IA in Arab countries in order to provide insights and avenues for future research in this field. Ninety-one (91) articles collected from the Scopus database between 1996 and April 2022 were analyzed in this study. The results show that there has been an increase in the number of studies that discussed IA, especially in the last 6 years. Most of these studies have focused on the quality of IA and its functions. It also shows that Jordan and the Kingdom of Saudi Arabia dominate the literature published so far in terms of the number of studies. Also, most of the studies were based on agency and institutional theory evaluating the various aspect of IA. This study highlights the lack of in-depth qualitative research that allows researchers to challenge the theories developed in the auditing field, add nuances to the existing theoretical framework, and unpack new theoretical directions. Furthermore, the results also show that the IA literature did not contribute significantly to the knowledge of internal audit functions (IAFs) as specified by the Institute of Internal Auditors (IIA). This study contributes to the body of knowledge by determining future research directions and surveys by interested researchers and regulators, including IIA.

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“…An effective internal control system can properly regulate the company's various operations and contribute greatly to its sustainable and stable operation (Aziz et al 2017). The parent company may release subsidiary annual internal audit plans according to each subsidiary's business characteristics and business scale and assign auditors to supervise the plan's implementation (Elbardan et al 2016). The parent company should regularly review subsidiary financial reports to evaluate their performance and strengthen supervision of the auditing process.…”

Section: Integrated Audit Managementmentioning

confidence: 99%

Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment

Hsu

Chen

et al. 2021

Financ Innov

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In a highly intertwined and connected business environment, globalized layout planning can be an effective way for enterprises to expand their market. Nevertheless, conflicts and contradictions always exist between parent and subsidiary enterprises; if they are in different countries, these conflicts can become especially problematic. Internal control systems for subsidiary supervision and management seem to be particularly important when aiming to align subsidiaries’ decisions with parent enterprises’ strategic intentions, and such systems undoubtedly involve numerous criteria/dimensions. An effective tool is urgently needed to clarify the relevant issues and discern the cause-and-effect relationships among them in these conflicts. Traditional statistical approaches cannot fully explain these situations due to the complexity and invisibility of the criteria/dimensions; thus, the fuzzy rough set theory (FRST), with its superior data exploration ability and impreciseness tolerance, can be considered to adequately address the complexities. Motivated by efficient integrated systems, aggregating multiple dissimilar systems’ outputs and converting them into a consensus result can be useful for realizing outstanding performances. Based on this concept, we insert selected criteria/dimensions via FRST into DEMATEL to identify and analyze the dependency and feedback relations among variables of parent/subsidiary gaps and conflicts. The results present the improvement priorities based on their magnitude of impact, in the following order: organizational control structure, business and financial information system management, major financial management, business strategy management, construction of a management system, and integrated audit management. Managers can consider the potential implications herein when formulating future targeted policies to improve subsidiary supervision and strengthen overall corporate governance.

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Enterprise Resource Planning Systems Introduction and Internal Auditing Legitimacy: An Institutional Analysis

Cited by 9 publications

References 62 publications

The Impact of Enterprise Resource Planning (Erp) on the Audit in the Context of Emerging Technologies

The Impact of Enterprise Resource Planning (Erp) on the Audit in the Context of Emerging Technologies

Internal Auditing in the Arab World: A Systematic Literature Review and Directions for Future Research

Identifying the key factors of subsidiary supervision and management using an innovative hybrid architecture in a big data environment

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