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Paper Information

Journal:   JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING   Spring 2019 , Volume 8 , Number 3 (31) ; Page(s) 119 To 150.

Internal Control Model in Enterprise Resource Planning Systems

Author(s):  SEPASI SAHAR*, Hajighasemi Niloofar
* Department of Accounting, Faculty of Management & Economics, TarbiatModares University, Tehran, Iran
Internal control plays an important role in achieving firm goals and making management decisions. This study is aimed to provide an applied model for identifying factors affecting internal controls of firms with enterprise resource planning system. Given the special nature of firms with these systems and their more complex transactions as well as the lack of resources in the field of internal controls that meet the firm requirements, researches in this area is necessary. This study divides the internal control process into six-phases including organizational structure, professional ethics, security, risk, reports and the Organizational strategies. The survey is conducted through experts, and 52 research components from 350 components, are fitted using smart PLS. Results show that, this model not only increases the effectiveness and efficiency of internal control of firms, but also it has the advantages of paving the way for implementation of IT audit, updating the internal control system through identification of weaknesses and making improvements, reducing risks in organizations with enterprise resource planning system and increasing the organizational surveillance.
Keyword(s): internal control systems,enterprise resource planning,structural equation
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