SYSTEMS INTEGRATION, MANAGEMENT INVOLVEMENT AND QUALITY OF INTERNAL CONTROLS AND AUDITING

Main Article Content

Shin’ya Okuda Masumi Nakashima

Abstract

Enterprise resource planning (ERP) systems are implemented to integrateinternal corporate information systems. One of the benefits of ERPimplementation to firms is the easy maintenance of their internal controlsystems. The 2013 Committee of Sponsoring Organizations frameworknotes that management has the responsibility and authority to buildsystems for achieving its internal control goals. Therefore, this studysimultaneously analyzes the association between information integrationand internal controls effectiveness and the relationship between managementinvolvement and internal controls effectiveness, as well as the relationshipbetween management involvement and audit quality. Results show thatinformation system integration and management involvement have positiveimpacts on internal control effectiveness and that management involvementaffects audit quality both indirectly and directly.

Article Details

How to Cite
OKUDA, Shin’ya; NAKASHIMA, Masumi. SYSTEMS INTEGRATION, MANAGEMENT INVOLVEMENT AND QUALITY OF INTERNAL CONTROLS AND AUDITING. Asia-Pacific Management Accounting Journal, [S.l.], v. 10, n. 1, p. 1-21, june 2015. ISSN 2550-1631. Available at: <http://arionline.uitm.edu.my/ojs/index.php/APMAJ/article/view/11>. Date accessed: 22 july 2018.
Section
Management Accounting