Kanellou, Alexandra; Spathis, Charalambos - In: Journal of Enterprise Information Management 24 (2011) 6, pp. 494-519
perceptions between financial auditors and IT auditors, ERP and compliance with regulations. Findings – ES implementation results … changes that occur in the audit procedure due to ES implementation, so that they will design efficient audit tests and … uncovers and classifies current research within auditing and ES (focusing mostly on ERP systems). …