تفعيل موثوقية نظام تخطيط موارد المنشأة (ERP)‎ عبر استخدام التدقيق المستمر : دراسة استطلاعية في العراق

الملخص EN

The research aims to demonstrate the role of continuous auditing in activating the reliability of the ERP system.

The analytical approach was used to arrive at the results of the research.

The logical and methodological relationship between the variables of the research model was designed.

The data were collected using a questionnaire, and subsequently analyzed using structural equation modeling in (SPSS21).

The research also found a number of conclusions, including: the application of continuous auditing techniques in enterprises that implement the ERP system helps to create an environment that allows efficient and efficient control of the enterprise.

In addition, the use of continuous auditing techniques helps to create a competitive advantage for enterprises that implement the Enterprise Resource Planning (ERP) system by providing appropriate, reliable and timely information that helps the decision maker to reach the right decisions at the lowest cost and as quickly as possible