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ERP, Internal Auditing and Corporate Governance

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Enterprise Resource Planning, Corporate Governance and Internal Auditing

Abstract

Increasing public interest in corporate governance has driven organisations to review their expectations of IAF. ERP systems act as a catalyst for change in the IAF. The internal auditing practices are social constructions, where consensus is essential before something can be counted as legitimate practice in the professional system. The motivation for this study was the conviction that the changes in the IAF, as a response to ERP implementation, have not received the attention in academic research that their significance merits. In particular, it can be argued that attempts to establish new claims to knowledge provide valuable opportunities to study the processes through which such claims are linked with attempts to expand and maintain the legitimacy of professional jurisdiction.

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Authors and Affiliations

  1. College of Business Administration, American University of the Middle East, Egaila, Kuwait

    Hany Elbardan

  2. Business School, Edge Hill University, Ormskirk, UK

    Ahmed Othman Rashwan Kholeif

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  1. Hany Elbardan
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  2. Ahmed Othman Rashwan Kholeif
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Correspondence to Hany Elbardan .

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Elbardan, H., Kholeif, A.O. (2017). ERP, Internal Auditing and Corporate Governance. In: Enterprise Resource Planning, Corporate Governance and Internal Auditing. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-54990-3_2

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  • DOI: https://doi.org/10.1007/978-3-319-54990-3_2

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