Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP

Rikhardsson, Pall and Best, Peter and Juhl-Christensen, Claus (2008) Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP. In: Enterprise resource planning for global economies: managerial issues and challenges. Information Science Reference (IGI Global), Hershey PA, USA. ISBN 978-1-59904-531-3

Abstract

[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.


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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: Yes
Item Status: Live Archive
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.
Depositing User: Prof Peter Best
Faculty / Department / School: Historic - Faculty of Business - School of Accounting, Economics and Finance
Date Deposited: 08 Jan 2009 05:09
Last Modified: 02 Jul 2013 23:08
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
URI: http://eprints.usq.edu.au/id/eprint/4513

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