RESEARCH METHODOLOGY
Based on a questionnaire survey, the paper attempts to examine the extent of impact of this modern computer system on Auditing and internal control. The sample consists of 22 companies in India. The empirical research is conducted with a survey questionnaire created through the previous literature. The technique used in this study is a combined e-mail questionnaire and structured interviews. The questionnaire consists of 11 questions which deal with the impact of ERP system on auditing and internal control. The sign test has been used in this survey for testing of significance.