Automation through an ERP system of the accounting and internal control procedures according with SOX Law Automação através de Sistema ERP dos Procedimentos Contabilísticos e de Controlo Interno segundo a Lei SOX

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Iberian Conference on Information Systems and Technologies, CISTI
Citações (Scopus)
Purcinelli L.M.
Abreu R.
Roux A.M.
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© 2019 AISTI.The purpose of this article is to demonstrate the importance of an Enterprise Resource Planning System (ERP) through the relevance of the decision making process in the purchasing area, due to the gap analysis evidenced by the application of the SOX or Sarbanes-Oxley Act requirements. Methodologically, this article is supported in a theoretical analysis through the literature review in the area of accounting and auditing that is very relevant to the company's performance. The empirical analysis shows the internal control system implemented in the purchasing area. The results demonstrate that an ERP System promotes greater security and transparency of the processes, as well as, it facilitates the implementation of internal controls that support the strategies and the purchasing decisions with a better financial result and in accordance with the requirements established by the SOX Law.
Assuntos Scopus
Decision making process , Empirical analysis , Enterprise resource planning systems , Internal controls , Literature reviews , Purchasing decisions , Sarbanes-Oxley Act , SOX Law
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