THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON

• Main Author: Ali SERHAN
• Format: Article
• Language: English
• Published: Bucharest University of Economic Studies 2020-03-01
• Series: Business Excellence and Management
• Subjects: continuous auditing; business performance; erp; internal audit process
• Online Access: http://beman.ase.ro/no101/5.pdf

Fraud scandals have had a negative impact on the public’s confidence in financial reporting hence impacting auditing professions. The role of continuous auditing is to ensure auditing credibility and meet Sarbanes-Oxley (SOX) requirements. The research intends to give a literature review on the topic as well as address the models, concepts and implications of continuous auditing. The research aims to study the impact of ERP systems in conducting auditing practices in the organizations. Both primary and secondary data had been implemented to ensure outcomes accuracy. The primary data included a designed questionnaire to collect data and then analyzing them using the SPSS statistical tool. As for the secondary data it is addressed through empirical literature review. The findings proved that there is a positive significant relationship between both ERP and conducting auditing practices in the company, the higher the ERP systems are practiced the higher the auditing practices will be implemented in an efficient and effective way.