THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON
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 topi...
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doaj-a727fae3968d4c86b944e975eb1ff6da2021-04-02T18:14:36ZengBucharest University of Economic StudiesBusiness Excellence and Management2248-13542020-03-011016171THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON Ali SERHAN 0Bucharest University of Economic Studies, Romania 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. http://beman.ase.ro/no101/5.pdfcontinuous auditingbusiness performanceerpinternal audit process |
collection |
DOAJ |
language |
English |
format |
Article |
sources |
DOAJ |
author |
Ali SERHAN |
spellingShingle |
Ali SERHAN THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON Business Excellence and Management continuous auditing business performance erp internal audit process |
author_facet |
Ali SERHAN |
author_sort |
Ali SERHAN |
title |
THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON |
title_short |
THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON |
title_full |
THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON |
title_fullStr |
THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON |
title_full_unstemmed |
THE IMPACT OF ERP AUDIT ON MEASURING ORGANIZATIONAL PERFORMANCE: THE CASE OF LEBANON |
title_sort |
impact of erp audit on measuring organizational performance: the case of lebanon |
publisher |
Bucharest University of Economic Studies |
series |
Business Excellence and Management |
issn |
2248-1354 |
publishDate |
2020-03-01 |
description |
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. |
topic |
continuous auditing business performance erp internal audit process |
url |
http://beman.ase.ro/no101/5.pdf |
work_keys_str_mv |
AT aliserhan theimpactoferpauditonmeasuringorganizationalperformancethecaseoflebanon AT aliserhan impactoferpauditonmeasuringorganizationalperformancethecaseoflebanon |
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