The impact of continuous auditing technology in ERP system on improving the internal audit performance : a field study
Joint Authors
Wahdan, Muhammad Ali
al-Sharawi, Hatim Abd Allah
al-Sirafi, Ala Allah Mustafa
Source
Science Journal for Commercial Research
Issue
Vol. 38, Issue 3 (31 Jul. 2020), pp.9-44, 36 p.
Publisher
Menoufia University Faculty of Commerce
Publication Date
2020-07-31
Country of Publication
Egypt
No. of Pages
36
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The study objective is to investigate the impact of CA technology adoption in ERP system on improving the internal audit performance.
To achieve this objective, the levels of changing from traditional auditing to CA in ERP system have been presented, whereas this new technology has the capability to improve the internal audit performance.
Moreover, the literature related to the study has been reviewed, and a field study has been conducted using the questionnaire list and interviews with internal auditors, managers, as well as IT staff (programmers and analysts of information systems) in the selected companies.
The findings of the study indicated that (1) there is significant difference among the categories of the study on the impact of CA technology in ERP system on improving IA performance, (2) there is a significant relationship between adopting continuous auditing in ERP system and the internal audit performance, and (3) there is a significant impact of adopting continuous auditing technology on improving the internal audit performance.
American Psychological Association (APA)
Wahdan, Muhammad Ali& al-Sharawi, Hatim Abd Allah& al-Sirafi, Ala Allah Mustafa. 2020. The impact of continuous auditing technology in ERP system on improving the internal audit performance : a field study. Science Journal for Commercial Research،Vol. 38, no. 3, pp.9-44.
https://search.emarefa.net/detail/BIM-1260658
Modern Language Association (MLA)
Wahdan, Muhammad Ali…[et al.]. The impact of continuous auditing technology in ERP system on improving the internal audit performance : a field study. Science Journal for Commercial Research Vol. 38, no. 3 (Jul. 2020), pp.9-44.
https://search.emarefa.net/detail/BIM-1260658
American Medical Association (AMA)
Wahdan, Muhammad Ali& al-Sharawi, Hatim Abd Allah& al-Sirafi, Ala Allah Mustafa. The impact of continuous auditing technology in ERP system on improving the internal audit performance : a field study. Science Journal for Commercial Research. 2020. Vol. 38, no. 3, pp.9-44.
https://search.emarefa.net/detail/BIM-1260658
Data Type
Journal Articles
Language
English
Notes
-
Record ID
BIM-1260658