Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms

NCUIR > School of Management at National Central University > Department of Business Administration > journal & Dissertation > Item 987654321/103095

Please use this identifier to cite or link to this item: https://ir.lib.ncu.edu.tw/handle/987654321/103095

Title:	Performance of the internal audit department under ERP systems: empirical evidence from Taiwanese firms
Authors:	蔡文賢;Tsai, Wen-Hsien;Chen, Hui-Chiao;Chang, Jui-Chu;Leu, Jun-Der;Chen, Der Chao;Purbokusumo, Yuyun
Contributors:	管理學院企業管理學系
Keywords:	Computer programs;computer-assisted auditing techniques (CAATs);Enterprise resource planning;enterprise resource planning (ERP);Information systems;internal audit;Least squares method;Perception;Regression;Software
Date:	2015-01-01
Issue Date:	2026-04-23 11:23:14 (UTC+8)
Publisher:	Taylor and Francis Ltd.;Taylor & Francis
Abstract:	摘要： In this study, the performance of the internal audit department (IAD) and its contribution to a company under enterprise resource planning (ERP) systems was examined. It is anticipated that this will provide insight into the factors perceived to be crucial to a company's effectiveness. A theoretical framework was developed and tested using the sample of Taiwanese companies. Using mail survey procedures, we elicited perceptions from key internal auditors about the ERP system and auditing software, as well as their opinions concerning the IAD's effectiveness and its contribution within a company. Data were analysed using the partial least square (PLS) regression to test the hypotheses. Drawing upon a sample of Taiwanese firms, the study suggests that a firm can improve the performance of the IAD through an enterprise-wide integrated, effective ERP system and appropriate auditing software. At the same time, the performance of the IAD can also contribute significantly to the company. The results also show that investments in computer-assisted auditing techniques (CAATs) are crucial due to their tremendous effectiveness in regard to the performance of the IAD and for the contributions CAATs can make to a company. 出版者： Taylor & Francis 出版日期： 2015-10-03 出處： Enterprise information systems, 2015-10, Vol.9 (7), p.725-742 資源來源： Taylor & Francis Journals Auto-Holdings Collection 版權： 2013 Taylor & Francis 2013 識別號： ISSN: 1751-7575 識別號： EISSN: 1751-7583 識別號： DOI: 10.1080/17517575.2013.830341
Appears in Collections:	[Department of Business Administration ] journal & Dissertation

Files in This Item:

File	Description	Size	Format
index.html		0Kb	HTML	12	View/Open

社群 sharing

Loading...