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.
Information Technology Internal Control Items for the Post-Implementation Phase of Enterprise Resource Planning Systems
Hsing-Jung Li,She-I Chang,Tawei Wang,Li-Min Chang
Published 2019 in The Journal of Information Systems
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- Publication year
2019
- Venue
The Journal of Information Systems
- Publication date
2019-10-16
- Fields of study
Business, Computer Science
- Identifiers
- External record
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Semantic Scholar
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