Journal Paper

Paper Information

Journal: JOURNAL OF EMPIRICAL RESEARCH IN ACCOUNTING | Year:1398 | Volume:8 | Issue:3 (31) | Start Page:119 | End Page:150

video

sound

Persian Version

View:

572

Download:

360

Cites:

Information Journal Paper

Title

Internal Control Model in Enterprise Resource Planning Systems

Pages

 Start Page 119 | End Page 150

Abstract

 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.

Cites

  • No record.
  • References

  • No record.
  • Related Journal Papers

    Related Seminar Papers

  • No record.
  • Related Plans

  • No record.





  • Advertising

    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID
    مرکز اطلاعات علمی SID