مجلة آفاق للبحوث والدراسات
Volume 5, Numéro 2, Pages 17-34
The purpose of this study is to propose a qualitative approach to align the internal control under the ERP system by using the ERP implementation course. A deductive method was used to achieve this aim, and it was concluded that the analysis of the current practices showed inconsistencies in the succession of control activities between the periods of ERP in phase project and ERP in its operational phase. The characteristics of different stages of the ERP life cycle influence the state of internal control. Based on these findings, the researchers propose a qualitative approach, recommending the alignment of both internal control and risk management with the ERP implementation course
ERP system ; internal control ; ERP implementation course ; ERP life cycle.
Said Houari Amel
Ben Messaoud Abdallah Kamel