Articlegreen2015

The dilemma of internal audit function adaptation

Hany Elbardan · Maged Ali · Ahmad Ghoneim

19 citations0/0 files storedJournal of Enterprise Information Management

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Auditing, Earnings Management, Governance ERP Systems Implementation and Impact Corporate Governance and Financial Management

Abstract

Purpose – The purpose of this paper is to provide a conceptual framework that helps to investigate how the internal audit function (IAF) responds to both the introduction of the control logic of Enterprise Resource Planning (ERP) systems, and corporate governance’s (CG) institutional pressures. Furthermore, the paper aims to articulate the concurrence between the external pressures of CG and internal control logic of ERP systems. Design/methodology/approach – The paper presents a review of the normative literature pertaining to the increase in significance of CG in the light of the worldwide economic crisis. The paper highlights a literature gap related to the lack of studies focusing on the impact of ERP systems implementation on the IAF practices. Findings – The authors articulate institutional theory to formulate a conceptual framework that explains the reciprocal interplay between the macro external governance pressures, micro internal institutional logics inscribed in the ERP systems and their effect on IAF practices and structure within organisations. Research limitations/implications – The paper is conceptual in nature and therefore the proposed framework will be subsequently validated using a qualitative research approach in future research. Practical implications – The conceptual framework would offer the internal auditors some strategies for enabling adaptation to the different internal and external pressures. Also the paper provides a platform for research community to investigate the influence of CG and ERP systems implementation on IAF adaptation. Originality/value – The paper provides a clearer articulation of the various constructs that affect the IAF, which has gained great attention for assuring good CG.

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References

1983The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields 2004The iron cage revisited institutional isomorphism and collective rationality in organizational fields 1993The New Institutionalism in Organizational Analysis.1991The New Institutionalism in Organizational Analysis 1991Strategic Responses to Institutional Processes 1991STRATEGIC RESPONSES TO INSTITUTIONAL PROCESSES 1992The Duality of Technology: Rethinking the Concept of Technology in Organizations 1998Putting the enterprise into the enterprise system.

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