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 Sarbanes-Oxley compliance, internal control and ERP systems: Automation and the case of mySAP ERP

Research output: Working paperResearch

  • Pall M. Rikhardsson, Denmark
  • Peter Best, Denmark
  • Claus Juhl-Christensen, Denmark
  • Accounting Research Centre - ARC
  • Department of Business Studies

The effort to comply with the Sarbanes-Oxley Act (SOX) has focused management attention on the importance of assessing, developing and maintaining an effective and efficient internal control system. ERP systems are a crucial factor in developing such a system. Despite the attention this has attracted in practice, little academic research has focused on this area. This chapter addresses the question: How are ERP systems implicated in Sarbanes-Oxley compliance? It aims to show how SOX requirements regarding assessment and improvement of internal controls are related to the functionalities of an ERP system both in local and global implementations. It examines a solution (mySAP ERP) offered by one specific vendor (SAP) and what functionalities are relevant to global SOX compliance. Based on this, the chapter discusses likely developments regarding compliance functionalities in future releases of ERP systems.

Original languageEnglish
PublisherAarhus School of Business, Department of Finance
ISBN (Electronic)ISBN 87-7882-184-3
Publication statusPublished - 2006

    Research areas

  • Internal control, compliance, Sarbanes-Oxley, ERP systems, SAP, mySAP ERP

See relations at Aarhus University Citationformats

ID: 17989