Title: Impact of ERP systems on the internal auditing effectiveness in light of governance mechanisms: evidence from Jordan

Authors: Ashraf Bataineh; Ashraf Alrjoub

Addresses: Department of Financial and Administrative Sciences, Irbid University College, AL-Balqa Applied University, Jordan ' Department of Financial and Administrative Sciences, Irbid University College, AL-Balqa Applied University, Jordan

Abstract: This study aims to identify the impact of enterprise resource planning (ERP) systems on internal audit effectiveness, in light of governance mechanisms in Jordanian industrial companies. The study used the descriptive analysis method to extrapolate data from literature and previous studies related to the study topic. In addition, the analytical method was utilised in distributing (330) questionnaires to members of Jordanian industrial companies that implement ERP systems. Study results found an impact of the dimensions of ERP systems (conformity of organisational operations, supporting senior management, IT department efficiency, and business process reengineering) on the effectiveness of internal audit, in light of governance mechanisms, in Jordanian industrial companies. Therefore, the study recommended the need to generalise ERP systems in all business organisations and allow all employees to participate in every step of the implementation; and not just its users, the authorities and responsibilities of all parties related to the implementation of ERP systems in those companies should be specified.

Keywords: enterprise resource planning systems; ERP; governance mechanisms; internal audit; Jordanian industrial companies; Jordan.

DOI: 10.1504/IJPMB.2023.129823

International Journal of Process Management and Benchmarking, 2023 Vol.13 No.4, pp.571 - 585

Received: 22 Jun 2021
Accepted: 30 Jul 2021
Published online: 31 Mar 2023 *

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