Enterprise Resource Planning Corporate Governance and Internal auditing 1st edition by Hany Elbardan, Ahmed Kholeif ISBN 3319549898 978-3319549897

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ISBN 10: 3319549898
ISBN 13: 978-3319549897
Author: Hany Elbardan, Ahmed Kholeif

This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader’s knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular. 

Enterprise Resource Planning Corporate Governance and Internal auditing 1st Table of contents:

List of Tables

1 Introduction

1.1 Background

1.2 Knowledge Gap Addressed by the Book

1.3 The Purpose and Objectives of the Book

1.4 Significance and Scope of the Book

1.5 Structure of the Book

References

2 ERP, Internal Auditing and Corporate Governance

2.1 Introduction

2.2 ERP System as a Change Agent

2.2.1 ERP Concept

2.2.2 Organisational Change and ERP Implementation

2.2.3 ERP and Organisational Risks

2.2.4 ERP and the Control System

2.2.5 ERP and Corporate Governance

2.3 IAF as a Governance Mechanism

2.3.1 IAF Concept

2.3.2 IAF-Related Governance Rules

2.3.3 The Governance Role of the IAF

2.3.3.1 ERP and IAF Role in Risk Management

2.3.3.2 ERP and IAF Role in Control Assurance

2.4 ERP in the Accounting and Auditing Literature

2.4.1 ERP Impact on Management Accounting

2.4.2 ERP Impact on Financial Accounting

2.4.3 ERP Impact on Auditing

2.4.3.1 ERP and Audit Experience

2.4.3.2 ERP and the Use of the CAATS

2.4.3.3 ERP and Continuous Auditing

2.4.3.4 ERP and Internal Audit

2.5 Conclusion

References

3 The Legitimacy of Internal Auditing Practice

3.1 Introduction

3.2 The IAF Practice and Structure Aspects

3.2.1 Scope of Services and Practice

3.2.2 Internal Audit Structure

3.2.3 Internal Audit Skills

3.2.4 Internal Audit Tools

3.2.5 Internal Audit Sourcing

3.2.6 Relations with IT Department

3.2.7 Internal Audit Team Size

3.2.8 Internal Audit Budget

3.2.9 Relation with External Auditor

3.3 Gap in Accounting and Auditing Knowledge

3.4 Institutional Theoretical Lens

3.4.1 New Institutional Theory

3.4.2 Institutional Isomorphism Pressures

3.4.2.1 Governance Pressures Related to the IAF

3.4.3 Institutional Logics

3.4.3.1 ERP as Carriers of Institutional Logic

3.4.4 Strategic Responses

3.4.5 Maintaining the Legitimacy of the IAF

3.5 Conclusion

References

4 An Institutional Framework for IAF Adaptation

4.1 Introduction

4.2 Institutional Perspective

4.3 External Pressures of Corporate Governance

4.4 ERP Systems’ Logic

4.5 IAF Response and Adaptation

4.6 Conclusion

References

5 An Interpretive Approach for Data Collection and Analysis

5.1 Introduction

5.2 Research Paradigms

5.2.1 The Choice of Interpretive Paradigm

5.3 Qualitative Research Methodology

5.3.1 Justifications for Using Qualitative Research

5.4 Selecting the Appropriate Case-Study Research Strategy

5.4.1 Justifying the Use of Case Study

5.4.2 Overcoming the Limitations of Case Study

5.4.3 Single- or Multiple-Case Studies

5.4.4 Purposive Sampling

5.5 Empirical Research Process Design

5.5.1 Choosing Case Study Companies

5.5.2 The Unit of Analysis

5.5.3 Case Study Protocol

5.5.4 The Role of the Researchers

5.6 Data Collection

5.6.1 Triangulation

5.6.2 Semi-structured Interviews

5.6.2.1 Purposive Sampling for Participants

5.6.2.2 Snowball Sampling

5.6.3 Focus Groups

5.6.4 Documentary Evidence

5.6.5 Observation

5.7 Data Analysis

5.7.1 Qualitative Content Analysis

5.7.1.1 Prepare the Data

5.7.1.2 Define the Coding Unit

5.7.1.3 Develop Categories and a Coding Scheme

5.7.1.4 Test the Coding Scheme on a Sample

5.7.1.5 Code All the Data

5.7.1.6 Assess Coding Consistency

5.7.1.7 Draw Conclusion from the Coded Data

5.7.2 Within- and Cross-Case Analysis

5.7.3 The Role of Theory

5.7.4 Use of NVivo

5.7.5 Criteria for Findings Trustworthiness

5.7.5.1 Credibility

5.7.5.2 Generalisability

5.7.5.3 Confirmability

5.7.5.4 Dependability

5.8 Ethical Considerations

5.9 Conclusion

References

6 Findings from Case Study 1—The International Company (IC)

6.1 Background and Overview

6.2 IAF-Related Governance External Pressures

6.2.1 IAF-Related Coercive Pressures

6.2.2 IAF-Related Normative Pressures

6.2.3 IAF-Related Mimetic Pressure

6.3 Control Assumptions of the ERP System

6.3.1 Automation

6.3.2 Continuous Timely Monitoring

6.3.3 Data Consistency

6.3.4 Control Through Integration

6.3.5 Multiple Methods of Control

6.3.6 Preventive Controls

6.3.7 Standardisation

6.3.8 Transparency

6.3.9 Compensating Controls

6.4 Aligning Efforts

6.4.1 Change Management

6.4.2 Reengineering and Customisation

6.4.3 Internal Auditors’ Involvement

6.5 IAF Adaptation

6.5.1 Scope of Services and Practice

6.5.2 Structure of the IAF

6.5.3 Internal Auditors’ Skills

6.5.4 Internal Auditing Tools

6.5.5 The IAF Sourcing

6.5.6 Internal Auditors’ Relationship with IT Department

6.5.7 Size of the Internal Audit Team

6.5.8 The IAF Budget

6.5.9 Internal Auditors’ Relationship with the External Auditor

6.5.10 The IAF’s Strategic Response

6.6 Legitimacy of the IAF After ERP Implementation

6.6.1 Ability of the IAF to Provide Control Assurance

6.6.2 Ability of the IAF to Support Risk Management

6.6.3 IAF Importance After Implementing ERP

6.7 Case Study 1—Conclusion

References

7 Findings from Case Study 2—the National Company (NC)

7.1 Background and Overview

7.2 IAF-Related Governance External Pressures

7.2.1 IAF-Related Coercive Pressures

7.2.2 IAF-Related Normative Pressures

7.2.3 IAF-Related Mimetic Pressure

7.3 Control Assumptions of the ERP System

7.3.1 Automation

7.3.2 Centralisation

7.3.3 Continuous Timely Monitoring

7.3.4 Data Consistency

7.3.5 Data Security

7.3.6 Control Through Integration

7.3.7 Multiple Methods of Control

7.3.8 Preventive Controls

7.3.9 Standardisation

7.3.10 Transparency and Visibility

7.4 Aligning Efforts Among ERP, Governance and the IAF

7.4.1 Change Management

7.4.2 Reengineering and Customisation

7.4.3 Internal Auditors’ Involvement in ERP Implementation

7.5 The IAF Adaptation

7.5.1 Scope of Services and Practice

7.5.2 The Structure of the IAF

7.5.3 Internal Auditors Skills

7.5.4 Internal Auditing Tools

7.5.5 The IAF Sourcing

7.5.6 Internal Auditors’ Relationship with IT Department

7.5.7 The Size of the Internal Audit Team

7.5.8 The IAF Budget

7.5.9 Internal Auditors’ Relationship with the External Auditor

7.5.10 The IAF Strategic Response

7.6 IAF Legitimacy After ERP Implementation

7.6.1 Ability of the IAF to Provide Control Assurance

7.6.2 The IAF Ability to Support Risk Management

7.6.3 IAF Importance After Implementing ERP

7.7 Case Study 2—Conclusion

References

8 Findings from Case Study 3—National Bank (NB)

8.1 Background and Overview

8.2 IAF-Related Governance External Pressures

8.2.1 IAF-Related Coercive Pressures

8.2.2 IAF-Related Normative Pressures

8.2.3 IAF-Related Mimetic Pressure

8.3 Control Assumptions of ERP

8.3.1 Automation

8.3.2 Centralisation

8.3.3 Continuous Timely Monitoring

8.3.4 Data Consistency

8.3.5 Data Security

8.3.6 Integration

8.3.7 Multiple Methods of Control

8.3.8 Preventive Controls

8.3.9 Standardisation

8.3.10 Transparency and Visibility

8.4 Aligning Efforts Among ERP, Governance and IAF

8.4.1 Change Management

8.4.2 Reengineering and Customisation

8.4.3 Internal Auditors’ Involvement in ERP Implementation

8.5 The IAF Adaptation

8.5.1 Scope of Services and Practice

8.5.2 The Structure of the IAF

8.5.3 Internal Auditors Skills

8.5.4 Internal Auditing Tools

8.5.5 The IAF Sourcing

8.5.6 Internal Auditors’ Relationship with the IT Department

8.5.7 The Size of the Internal Audit Team

8.5.8 The IAF Budget

8.5.9 Internal Auditors’ Relationship with the External Auditor

8.5.10 The IAF Strategic Response

8.6 Legitimacy of the IAF After ERP Implementation

8.6.1 Ability of the IAF to Provide Control Assurance

8.6.2 The IAF Ability to Support Risk Management

8.6.3 IAF Importance After Implementing ERP

8.7 Case Study 3—Conclusion

References

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

9.1 Background and Overview

9.2 IAF-Related Governance External Pressures

9.2.1 IAF-Related Coercive Pressures

9.2.2 IAF-Related Normative Pressures

9.2.3 IAF-Related Mimetic Pressure

9.3 Control Assumptions of ERP

9.3.1 Automation

9.3.2 Centralisation

9.3.3 Continuous Timely Monitoring

9.3.4 Data Consistency

9.3.5 Data Security

9.3.6 Integration

9.3.7 Multiple Methods of Control

9.3.8 Preventive Controls

9.3.9 Standardisation

9.3.10 Transparency and Visibility

9.4 Aligning Efforts Among ERP, Governance and IAF

9.4.1 Change Management

9.4.2 Reengineering and Customisation

9.4.3 Internal Auditors’ Involvement in ERP Implementation

9.5 The IAF Adaptation

9.5.1 Scope of Services and Practice

9.5.2 The Structure of the IAF

9.5.3 Internal Auditors Skills

9.5.4 Internal Auditing Tools

9.5.5 The IAF Sourcing

9.5.6 Internal Auditors’ Relationship with IT Department

9.5.7 The Size of the Internal Audit Team

9.5.8 The IAF Budget

9.5.9 Internal Auditors’ Relationship with the External Auditor

9.5.10 The IAF Strategic Response

9.6 IAF Legitimacy After ERP Implementation

9.6.1 Ability of the IAF to Provide Control Assurance

9.6.2 The IAF Ability to Support Risk Management

9.6.3 The IAF Importance After Implementing ERP

9.7 Conclusion of Case Study 4

References

10 Cross-Case Analysis and Discussion

10.1 Introduction

10.2 IAF-Related Governance External Pressures

10.2.1 IAF-Related Coercive Pressures

10.2.2 IAF-Related Normative Pressures

10.2.3 IAF-Related Mimetic Pressure

10.3 Control Assumptions of ERP

10.3.1 Automation

10.3.2 Centralisation

10.3.3 Continuous Timely Monitoring

10.3.4 Data Consistency

10.3.5 Data Security

10.3.6 Integration

10.3.7 Multiple Methods of Control

10.3.8 Preventive Controls

10.3.9 Standardisation

10.3.10 Transparency and Visibility

10.3.11 Compensating Controls

10.4 Aligning Efforts Among ERP, Governance and IAF

10.4.1 Change Management

10.4.2 Reengineering and Customisation

10.4.3 Internal Auditors’ Involvement in ERP Implementation

10.5 The IAF Adaptations

10.5.1 Scope of Services and Practice

10.5.2 The Structure of the IAF

10.5.3 Internal Auditors’ Skills

10.5.4 Internal Auditing Tools

10.5.5 The IAF Sourcing

10.5.6 Internal Auditors’ Relationship with the IT Department

10.5.7 The Size of the Internal Audit Team

10.5.8 The IAF Budget

10.5.9 Internal Auditors’ Relationship with the External Auditor

10.5.10 The IAF Strategic Response

10.6 IAF Legitimacy After ERP Implementation

10.6.1 Ability of the IAF to Provide Control Assurance

10.6.2 The IAF Ability to Support Risk Management

10.6.3 The IAF Importance After Implementing ERP

10.7 Reflections on Findings

10.7.1 IAF-Related Governance External Pressures

10.7.2 Control Assumptions of ERP

10.7.3 Aligning Efforts Among ERP, Governance and IAF

10.7.4 The IAF Adaptation

10.7.5 IAF Legitimacy After ERP Implementation

10.8 Conclusion

References

11 Conclusion

11.1 Introduction

11.2 Key Findings

11.3 Contribution of the Study

11.3.1 Contributions to Theory

11.3.2 Contributions to Methodology

11.3.3 Contributions to Practice

11.4 Research Limitations

11.5 Recommendations for Further Research

References

AppendicesAppendix A: Case Study Protocol

Appendix B: Interview Agenda

Appendix C: The Categories and Coding Scheme

References

Bibliography

Index

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Tags: Hany Elbardan, Ahmed Kholeif, Enterprise Resource, Internal auditing