The role of internal auditors in ERP‐based organizations
Journal of Accounting & Organizational Change
ISSN: 1832-5912
Article publication date: 30 October 2009
Abstract
Purpose
The purpose of this paper is to develop a theoretical framework that will help to examine the role of internal auditors (IAs) in enterprise resource planning (ERP) based organizations. An ERP integrates all organizational functions in one powerful system that drives the organization strategically and also presents new challenges to the internal audit function.
Design/methodology/approach
A literature review is undertaken to highlight the role of IAs in an ERP environment.
Findings
The framework depicts the new relationships which the ERP system requires between the IAs and five associated groups: software vendors, information systems, information technology managers, ERP users, and consultants. ERP also gives interanl auditors an enabling technology to advise management on the implications of ERP for risk‐intelligence.
Research limitations/implications
This is a conceptual paper that has implications for internal auditing practice. Academic researchers will find this framework to be useful for testing it in the field. Practitioners will also benefit from this model when assessing the role of IAs in an ERP environment.
Originality/value
Prior research in the auditing field has overlooked this issue. This paper will attempt to fill such an apparent gap in prior research and will help motivate further research in this field.
Keywords
Citation
Madani, H.H. (2009), "The role of internal auditors in ERP‐based organizations", Journal of Accounting & Organizational Change, Vol. 5 No. 4, pp. 514-526. https://doi.org/10.1108/18325910910994702
Publisher
:Emerald Group Publishing Limited
Copyright © 2009, Emerald Group Publishing Limited