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Findings from Case Study 4—The International Bank (IB)

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Enterprise Resource Planning, Corporate Governance and Internal Auditing

Abstract

These chapters presented the analysis and descriptions of each of the four cases of the empirical fieldwork answering the research questions. Prior to introducing the analysis of each case study, an overview of the organisation, the interviewees’ positions and analysis of documents were discussed. Two cases were conducted in international organisations, where one is a bank and the other is a manufacturing company. The other two cases were conducted in national organisations, where one is a bank and the other is a manufacturing company. The within-case analysis was used to investigate each case study independently to get familiar with each of the studied organisations’ particular experience. The analysis showed that each organisation provided different views of the phenomena under investigation. Each organisation responded differently; while there were some similarities between the international organisations and between the national ones, there were more similarities between organisations from the same sector. The proposed conceptual framework is proven to be valid in interpreting the IAF adaptations. The structure of the data analysis presentation was based on the main constructs of the conceptual research framework. To offer a rigorous examination of the findings, the next chapter offers a cross-case comparison, analysis and discussion to identify similarities and differences on the issues and to extract the most significant patterns, key themes and concepts.

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References

  • Institute of Internal Auditors (IIA). (1999). Definition of internal auditing. Altamonte Springs, FL: The Institute of Internal Auditors. Accessible on-line at www.theiia.org/.

  • Spira, L. F., & Page, M. (2003). Risk management: The reinvention of internal control and the changing role of internal audit. Accounting, Auditing and Accountability Journal, 16(4), 640–661.

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Correspondence to Hany Elbardan .

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Elbardan, H., Kholeif, A.O. (2017). Findings from Case Study 4—The International Bank (IB). In: Enterprise Resource Planning, Corporate Governance and Internal Auditing. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-54990-3_9

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  • DOI: https://doi.org/10.1007/978-3-319-54990-3_9

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  • Publisher Name: Palgrave Macmillan, Cham

  • Print ISBN: 978-3-319-54989-7

  • Online ISBN: 978-3-319-54990-3

  • eBook Packages: Economics and FinanceEconomics and Finance (R0)

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