How Internal Auditors Can Help With ERP Implementations

It has been a long time position of auditors that they should be involved in some way with ERP and other major project implementations. Much of this approach comes from observing such implementations from afar and then trying to sort out the many internal control problems that surface after the project goes live - problems that should have been addressed up front.

Of course, independence rules can be a barrier to the nature and extent of the assistance that auditors can offer., However, those requirements can be observed and still leave considerable scope for consulting activity of this type. Moreover, it is an important service and one that benefits management and the company.

The contributions that an auditor can make are not restricted to internal controls. Auditors have a great deal of skill with documenting documents and document flows. They also know how to delve into a system and identify major data points and repositories that are critical to a system.

This article on the IAA site provides a good overview of this topic.