الفهرس 
Title: Evaluating the impact of implementing enterprise resource planning Systems on the internal audit function
AbstractOnly 14 pages are availabe for public view
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Abstract
This study examines the impact of implementing enterprise resource planning (ERP) systems on the internal audit function (IAF) in the Egyptian environment. The two main governance activities of IAF are risk management and control assurance. This study provides insights into the impact of ERP systems implementation on the IAF role in risk management and control assurance. In addition, this study investigates the impact of implementing ERP systems on the independence as well as the capabilities and structure of IAF. To achieve the objective of this research, a qualitative case study is conducted to reach a comprehensive understanding of the phenomenon being examined. In addition, a sample of 117 respondents from 36 Egyptian firms implementing ERP systems is used to test research hypotheses. One sample t-test and independent samples t-test are used to test research hypotheses. The study reveals that the independence of internal audit department is not affected by the implementation of ERP systems. However, ERP systems implementation has a positive impact on the governance roles of IAF in risk management and control assurance. In addition, the study concludes that ERP systems implementation has an impact on the capabilities and structure of the IAF. This impact is in terms of the skills required, the size of the internal audit team and relationships with other departments. This study contributes to the literature by revealing that there is no difference between firms fully implementing ERP systems in all organizational functions and firms partially implementing ERP systems in specific organizational functions, with respect to internal audit department{u2018}s independence, IAF role in risk management, IAF role in control assurance and the capabilities and structure of IAF