IMPACT OF ENTERPRISE RESOURCE PLANNING (ERP) ON INTERNAL AUDIT FUNCTIONS

The purpose of this paper is to find out why internal auditors must have the skills and abilities in the field of technology in carrying out their activities in the company on the basis of an ERP system. An ERP system is a tool that integrates all company functions in a more accurate system. Design / Methodology / Approach: Library research by emphasizing how the challenges of current internal auditors in facing technological advances (ERP) in the company. Findings: That ERP has a significant impact on the Internal Auditor. Therefore it is necessary to improve the skills and abilities of the Auditor in using technology so that they can develop their HR through training or training related to the ERP system. Originality: This paper tries to emphasize why internal auditors must have the skills and abilities in the field of technology and how the challenges faced by internal auditors change. Keywords: enterprise resource planning (erp), internal auditor function. DOI: 10.7176/RJFA/10-9-05 Publication date:May 31st 201