Internal Auditing in the Context of Enterprise Resource Planning (ERP) Systems: A Case Study of Sider El Hadjar Complex

خلايفية إيمان; زعيش محمد

Article Details

Internal Auditing in the Context of Enterprise Resource Planning (ERP) Systems: A Case Study of Sider El Hadjar Complex

Authors:

خلايفية إيمان | زعيش محمد

Publisher:

université de Bordj Bou Arréridj

Journal:

مجلة الباحث الاقتصادي - Economics Researcher's Journal - Vol.12 Issue 1, pp.131-141

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001428780

pISSN:

2588-221X

Keywords:

Abstract:

 This study explores the effects of ERP implementation, specifically the SAP system, on the internal audit function at the Sider El-Hadjar Complex, one of Algeria’s largest industrial enterprises. The research examines how ERP systems improve audit effectiveness, evidence collection, and risk control while identifying challenges arising from system integration.
The case study approach was employed, combining semi-structured interviews with internal auditors and an analysis of internal audit reports and SAP documentation. The findings indicate that ERP systems substantially enhance audit efficiency, accuracy, and access to real-time data. Auditors are able to perform evidence-based audits more effectively, strengthening governance and internal control mechanisms. However, certain risks remain, including excessive user privileges, inactive accounts, insufficient training, and limited audit trail visibility.
Practical recommendations are provided to improve ERP-enabled auditing in Algerian industrial contexts, focusing on continuous training, robust access management policies, and systematic monitoring procedures.

Article Details

Internal Auditing in the Context of Enterprise Resource Planning (ERP) Systems: A Case Study of Sider El Hadjar Complex

Authors:

خلايفية إيمان | زعيش محمد

Publisher:

université de Bordj Bou Arréridj

Journal:

مجلة الباحث الاقتصادي - Economics Researcher's Journal - Vol.12 Issue 1, pp.131-141

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001428780

pISSN:

2588-221X

Internal auditing

ERP systems

SAP

Issues

Article Details

Internal Auditing in the Context of Enterprise Resource Planning (ERP) Systems: A Case Study of Sider El Hadjar Complex

Authors: خلايفية إيمان | زعيش محمد

Publisher: université de Bordj Bou Arréridj

Journal: مجلة الباحث الاقتصادي - Economics Researcher's Journal - Vol.12 Issue 1, pp.131-141

Document Type: Article

Publication Date: 12/2025

Document Language: English

Document ID (Org No.): 2001428780

pISSN: 2588-221X

Internal auditing

ERP systems

SAP

Issues

Authors:

خلايفية إيمان | زعيش محمد

Publisher:

université de Bordj Bou Arréridj

Journal:

مجلة الباحث الاقتصادي - Economics Researcher's Journal - Vol.12 Issue 1, pp.131-141

Document Type:

Article

Publication Date:

12/2025

Document Language:

English

Document ID (Org No.):

2001428780

pISSN:

2588-221X