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The Legitimacy of Internal Auditing Practice

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Enterprise Resource Planning, Corporate Governance and Internal Auditing

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Abstract

This book draws on institutional theory to interpret IAF changes. It is used to interpret results as it examines how institutions influence organisational actors and provides a mean of analysis. The internal audit change process is viewed as a response to the new ERP system which constrains activities and shapes the cognitive processes of internal auditors, and corporate governance’s forces that influence specific configuration of the IAF. Between these two main aspects is the process of resolution of institutional misalignments through the strategic response to institutional pressures. While the majority of researchers work from a macro- or a micro-social perspective, the two may be best understood as complementary processes. ERP technologies exert pressures on the social organisation of work. Moreover, human actions are constrained by forces beyond the control of actors and often outside their awareness. Therefore, a comprehensive model of the relation between IT and organisations would address micro- and macro-forces at the same time.

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  1. College of Business Administration, American University of the Middle East, Egaila, Kuwait

    Hany Elbardan

  2. Business School, Edge Hill University, Ormskirk, UK

    Ahmed Othman Rashwan Kholeif

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  1. Hany Elbardan
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  2. Ahmed Othman Rashwan Kholeif
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Correspondence to Hany Elbardan .

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Elbardan, H., Kholeif, A.O. (2017). The Legitimacy of Internal Auditing Practice. In: Enterprise Resource Planning, Corporate Governance and Internal Auditing. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-319-54990-3_3

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  • DOI: https://doi.org/10.1007/978-3-319-54990-3_3

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  • Publisher Name: Palgrave Macmillan, Cham

  • Print ISBN: 978-3-319-54989-7

  • Online ISBN: 978-3-319-54990-3

  • eBook Packages: Economics and FinanceEconomics and Finance (R0)

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