On the other hand, the complexity of an ERP system
creates additional risks during both the
implementation and the operational stages. During
the implementation, the organization faces risks due
to possible poor project planning and control,
dependence on external consultants and integrators,
resistance to organizational change, and lack of
specialized skills needed to customize the system and
populate it with organizational data [5, 11, 12]. Even
when implementation is relatively smooth, risks
remain during the operational phase. An integrated
environment often precludes the possibility of
switching to a new system for an individual function,
even if the new system has better functionality and
easier maintenance routines. An integrated system
presents the possibility that a small glitch introduced
in one part of the system, perhaps as part of a routine
maintenance activity, brings down the entire system
potentially disrupting the firm’s business operations.
In essence, the benefits of a unified integrated system
are traded off against the risk diversification achieved
with multiple, independent systems. Integrated
systems also complicate audit planning as the auditor
must gather evidence encompassing the entire system
in an integrated manner