{"id":259486,"date":"2026-07-13T17:01:25","date_gmt":"2026-07-13T14:01:25","guid":{"rendered":"https:\/\/1kitap1.com\/en\/enterprise-resource-planning-corporate-governance-and-internal-auditing-hany-elbardan\/"},"modified":"2026-07-13T17:01:25","modified_gmt":"2026-07-13T14:01:25","slug":"enterprise-resource-planning-corporate-governance-and-internal-auditing-hany-elbardan","status":"publish","type":"post","link":"https:\/\/1kitap1.com\/en\/enterprise-resource-planning-corporate-governance-and-internal-auditing-hany-elbardan\/","title":{"rendered":"Enterprise Resource Planning Corporate Governance And Internal Auditing – Hany Elbardan"},"content":{"rendered":"
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Elbardan and A.O.R. Kholeif We were building the ERP system that we, as internal audit department, will depend on it later. \u2026 Although the internal audit team added to the implementation process of the ERP system, this process added a lot to our knowledge. The involvement in the implementation process step by step during the first phase and the intensive care period added to the internal audit team knowledge.<\/p>\n

Most of the focus of the IAF was on Rules and Authorisations, the access rights, the segregation of duties rules and the risk framework. (Senior internal auditor) The IAF role was assuring the harmony among the corporate governance, policies, the ERP system and the business process. (Chief internal audi- tor) Corporate governance rules and ERP systems were considered at IC as two sides of the same coin. Governance rules draw the process guide- lines, while ERP systems execute work processes taking into considera- tion these rules.<\/p>\n

In most cases, the ERP system offers a better way of controlling business; therefore, internal auditors accept the new prac- tice. 6.5 \u0007IAF Adaptation The IAF faced challenges of increasing complexity of systems and expansion of rules compliance requirements. The study finds that at IC, the internal auditors have exploited the implementation of ERP systems by transforming their functions and extending their areas of involve- ment. However, this change also requires redesigning of internal audit processes, competencies, roles, practice and structure. In the following sections, the internal audit adaptations are discussed in detail.<\/p>\n

6.5.1 \u0007Scope of Services and Practice After ERP systems implementation at IC, the IAF has received more responsibilities in relation to IT. For example, the IAF was assigned the responsibility of assuring that there is no financial data loss when 6 Findings from Case Study 1\u2014The International Company (IC) 191 transferring to or from the ERP system, assuring the information secu- rity, assuring internal control procedures to prevent any unexpected failure of the systems, assuring the automated internal control system, assuring the segregation of duties, assuring access rights and assessing IT operational control.<\/p>\n

The IAF was pressurised to become involved in more technical issues and business process details. For example, the IAF became responsi- ble for assuring the existence of controls to prevent any financial data loss when transferring to or from ERP system, to check the relevant user authorisations and to prevent any unexpected failure of systems. Therefore, internal auditors had to understand and review the technical controls which are set up by the IT team. This wider scope has been evi- denced by job descriptions and interviewees such as the manager of the financial module, who stated: We have to audit all types of controls in place whether they are in the systems or outside the systems to assure that there is not any loss of finan- cial data, unexpected failure and to assure that they are able to mitigate risks.<\/p>\n

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Ahmed Othman Rashwan Kholeif Enterprise Resource Planning, Corporate Governance and Internal Auditing Hany Elbardan \u00b7 Ahmed Othman Rashwan Kholeif Enterprise Resource Planning, Corporate Governance and Internal Auditing An Institutional Perspective Hany Elbardan College of Business Administration American University of the Middle East Egaila, Kuwait and Faculty of Commerce Alexandria University Egaila, Egypt Ahmed Othman Rashwan Kholeif Faculty of Commerce Alexandria University Egaila, Egypt and Business School Edge Hill University Ormskirk, UK ISBN 978-3-319-54989-7 ISBN 978-3-319-54990-3 (eBook) DOI 10.1007\/978-3-319-54990-3 Library of Congress Control Number: 2017940370 \u00a9 The Editor(s) (if applicable) and The Author(s) 2017 This work is subject to copyright.<\/p>\n

All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use.<\/p>\n

The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover credit: Bavo Studio\/Gettyimages Printed on acid-free paper This Palgrave Macmillan imprint is published by Springer Nature The registered company is Springer International Publishing AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland To the memory of my late father, my mother, my wife Mayy, my daughter Malak and my son Yassin Dr. Hany Elbardan To my daughter Nour Kholeif and my son Mohamed Kholeif.<\/p>\n

My lovely children, I pray for ALAH to protect you Prof. Ahmed Othman Rashwan Kholeif vii Preface Corporate governance has received increased attention from both \u00adregulators and researchers in recent years resulting in highlighting the significance of the internal audit function (IAF). Another transformative force on the IAF has been the dissemination of enterprise resource plan- ning (ERP) systems which have an impact on the legitimacy of the IAF if it is not suitably adapted.<\/p>\n

However, there is insufficient knowledge about the adaptations of the IAF which are required if it is to maintain its essen- tial role in governance. This book extends our knowledge by exploring and theorising the adaptation of the IAF after ERP introduction.<\/p>\n<\/blockquote>\n

This is a short excerpt from the opening of “” by Unknown, quoted for review and introduction purposes. All rights belong to the copyright holders.<\/em><\/p>\n

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