This book investigates how corporate governance is directing the
internal audit function (IAF) adaptation as a response to
enterprise resource planning (ERP) systems. To date, there is
insufficient knowledge about the adaptations of the IAF, which are
required if it is to maintain its essential role as a governance
mechanism. This book extends the reader's knowledge by exploring
and theorising the adaptation of the IAF after ERP introduction and
points towards future trends. Adopting an institutional approach,
it analyses how the IAF responds to the external governance
pressures and the internal pressures of the control logic following
the introduction of an ERP system. Featuring data from two listed
companies in the food and beverage sector and two large banks
operating in Egypt, this volume will be of interest to researchers
and academics in the field of financing and ERP systems in
particular.
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