Rikhardsson, Pall and Best, Peter and Juhl-Christensen, Claus (2008) Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP. In: Ferran, Carlos and Salim Kuossa, Ricardo, (eds.) Enterprise resource planning for global economies: managerial issues and challenges. Information Science Reference (IGI Global), Hershey PA, USA. ISBN 978-1-59904-531-3
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Official URL: http://www.igi-global.com/reference/details.asp?ID=7437
[Abstract]: The effort to comply with the Sarbanes-Oxley Act (SOX) has focused management attention in companies all over the world on the importance of assessing, developing, and maintaining an effective and efficient internal control system. Enterprise resource planning (ERP) systems are a crucial factor in developing such a system. Despite the attention this has attracted in practice, little academic research has focused on this area. This chapter addresses the question: How are ERP systems implicated in Sarbanes-Oxley compliance? It aims to show how SOX requirements regarding assessment and improvement of internal controls are related to the functionalities of an ERP system both in local and global implementations. It examines a solution (mySAP ERP) offered by one specific vendor (SAP) and what functionalities are relevant to global SOX compliance. Based on this, the chapter discusses likely developments regarding compliance functionalities in future releases of ERP systems.
|Item Type:||Book Chapter (Commonwealth Reporting Category B)|
|Additional Information:||Permanent restricted access to paper due to publisher copyright restrictions. See the Website location above for details. Print copy held in USQ Library at call no. 658.4038 Ent.|
|Uncontrolled Keywords:||Sarbanes-Oxley Act; enterprise resource planning systems|
|Fields of Research (FOR2008):||15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability|
|Subjects:||350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability > 350103 Auditing and Accountability|
|Socio-Economic Objective (SEO2008):||UNSPECIFIED|
|Deposited On:||08 Jan 2009 15:09|
|Last Modified:||17 Feb 2012 14:35|
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