ERP systems have led a significant shift in the overall
focus in the internal audit function. An integrated
environment leads to elimination of many points of
failure by eliminating manual work and document
flows. In an ERP environment, internal auditors
should then spend less time in crisis management and
resolving problems once they have arisen and more
on making sure that the internal controls are
functioning properly. As we mentioned earlier,
internal auditor in our sample were not as heavily
involved during the implementation stage yet most
seem to think that ERP systems allow them to spend
less time on managing problems and much more time