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

Gerald Brunetto and Véronique Massot ()
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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

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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.

Keywords: ERP; complexity theory; auditor; Audit; PGI; théorie de la complexité; auditeur légal (search for similar items in EconPapers)
Date: 2008-05
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00522411
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Citations: View citations in EconPapers (1)

Published in LA COMPTABILITE, LE CONTRÔLE ET L'AUDIT ENTRE CHANGEMENT ET STABILITE, May 2008, France. pp.CD Rom

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