Affiliation:
1. National Hualien Agricultural High School
2. National Chung Cheng University
3. DePaul University
Abstract
ABSTRACT
Our understanding of relevant internal controls at the post-implementation phase remains limited in spite of general guidance from professional frameworks or standards. In this study, based on the COBIT 5 framework, we reviewed 56 studies from relevant academic journals from 1998 to 2014 to form an initial list of information technology (IT) internal control items for the post-implementation phase of enterprise resource planning (ERP) systems. An expert survey was conducted to validate the list, and 45 control items were ranked using the Delphi method. The proposed items may assist companies and auditors in focusing on essential internal control issues during the ERP system post-implementation phase.
Publisher
American Accounting Association
Subject
Management of Technology and Innovation,Information Systems and Management,Human-Computer Interaction,Accounting,Information Systems,Software,Management Information Systems
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