مجلة الباحث الاقتصادي - Economics Researcher's Journal -
Volume 12, Numéro 1, Pages 131-141
2025-12-28
Internal Auditing In The Context Of Enterprise Resource Planning (erp) Systems: A Case Study Of Sider El Hadjar Complex
Authors : Khelaifia Imene . Zaaich Mohamed .
Abstract
This study explores the effects of ERP implementation, specifically the SAP system, on the internal audit function at the Sider El-Hadjar Complex, one of Algeria’s largest industrial enterprises. The research examines how ERP systems improve audit effectiveness, evidence collection, and risk control while identifying challenges arising from system integration. The case study approach was employed, combining semi-structured interviews with internal auditors and an analysis of internal audit reports and SAP documentation. The findings indicate that ERP systems substantially enhance audit efficiency, accuracy, and access to real-time data. Auditors are able to perform evidence-based audits more effectively, strengthening governance and internal control mechanisms. However, certain risks remain, including excessive user privileges, inactive accounts, insufficient training, and limited audit trail visibility. Practical recommendations are provided to improve ERP-enabled auditing in Algerian industrial contexts, focusing on continuous training, robust access management policies, and systematic monitoring procedures.
Keywords
Internal auditing ; ERP systems ; SAP
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Guerrouf Salah
.
pages 46-64.
Ouahabi Keltoum
.
pages 31-50.
