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Re-engineering the Role of the Internal Auditor in ERP Solutions
Abstract
Implementation of an Enterprise Resource Planning (ERP) solution is basically a matter of implementing business process re-engineering. The internal auditor needs to assess the risks associated with ERP implementation and its built-in controls because traditional controls may not be effective and efficient in the ERP environment. The internal audit function also needs to be re-engineered in terms of objectives and approaches without impairing its independence. This article addresses the changes facing the internal audit function and develops a framework for the new role of internal auditors in ERP solutions. In this framework, the internal auditor interfaces with users, information technology (IT) and information systems (IS) managers, software vendors, and consultants. In such a situation, the role of the internal auditor is transformed from that of a watchdog to that of a facilitator, and from that of a performer to that of an orchestrator.
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