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Quels sont les impacts des PGI sur le processus d'audit ? Le cas de l'auditeur légal

Author

Listed:
  • Gerald Brunetto

    (CREGOR - Centre de Recherche sur la Gestion des Organisations - UM2 - Université Montpellier 2 - Sciences et Techniques)

  • Véronique Massot

    (GEREM - Groupe d 'Etudes et de Recherche en Economie et Management - UPVD - Université de Perpignan Via Domitia - CNRS - Centre National de la Recherche Scientifique)

Abstract

The ever greater use of Enterprise Resource Planning (ERP) in companies accounts for the necessity to homogenize their information system and to "reliabilize" their accounting and financial information. The aim of this study is to identify the risk factors and also the specific difficulties in conducting the audit process in an ERP environment. Literature documents the links between the audit process and ERP but, to our knowledge, the specific issue of the legal auditor in this environment is not mentioned. Analyzing this issue from the angle of the complexity theory sheds a specific light into this research. An exploratory field study with semi structured interviews from legal auditors allowed us to identify two main results. Firstly, our study reveals the existence of particular risks affecting the interfaces, the review path and the audit technique based on computer science. Secondly, our research shows strategies of actors trying to simplify the growing complexity of the audit process in an ERP environment.

Suggested Citation

  • Gerald Brunetto & Véronique Massot, 2008. "Quels sont les impacts des PGI sur le processus d'audit ? Le cas de l'auditeur légal," Post-Print halshs-00522411, HAL.
    • Handle: RePEc:hal:journl:halshs-00522411
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522411
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    1. Charles C. Snow & James B. Thomas, 1994. "Field Research Methods In Strategic Management: Contributions To Theory Building And Testing," Journal of Management Studies, Wiley Blackwell, vol. 31(4), pages 457-480, July.
    2. Maurice Gosselin & Pierre Mévellec, 2003. "Plaidoyer pour la prise en compte des paramètres de conception dans la recherche sur les innovations en comptabilité de gestion," Post-Print halshs-00582782, HAL.
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    1. Boniface Bampoky & Mouhamed El Bachir, 2014. "The ERP use's effects on the normalized accounting practices in the OHADA context [Effets d'un usage d'ERP sur les pratiques comptables normées dans le contexte de l'OHADA]," Post-Print hal-01899192, HAL.

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