مجلة آفاق للبحوث والدراسات
Volume 5, Numéro 2, Pages 17-34
2022-07-31
Authors : Khiari Mounir . Benkara Imene .
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.
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.
Gameel Muhammad
.
pages 01-12.
Britel Ahmed Nadir
.
Sebane Zoubida
.
pages 118-130.