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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dc.contributor.authorPurcinelli L.M.
dc.contributor.authorAbreu R.
dc.contributor.authorRoux A.M.
dc.date.accessioned2024-03-12T23:53:00Z
dc.date.available2024-03-12T23:53:00Z
dc.date.issued2019
dc.description.abstract© 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.
dc.description.volume2019-June
dc.identifier.doi10.23919/CISTI.2019.8760666
dc.identifier.issn2166-0735
dc.identifier.urihttps://dspace.mackenzie.br/handle/10899/35259
dc.relation.ispartofIberian Conference on Information Systems and Technologies, CISTI
dc.rightsAcesso Restrito
dc.subject.otherlanguageAccounting
dc.subject.otherlanguageERP
dc.subject.otherlanguageInternal control
dc.subject.otherlanguageSOX Law
dc.titleAutomation 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
dc.typeArtigo de evento
local.scopus.citations0
local.scopus.eid2-s2.0-85070077137
local.scopus.subjectDecision making process
local.scopus.subjectEmpirical analysis
local.scopus.subjectEnterprise resource planning systems
local.scopus.subjectInternal controls
local.scopus.subjectLiterature reviews
local.scopus.subjectPurchasing decisions
local.scopus.subjectSarbanes-Oxley Act
local.scopus.subjectSOX Law
local.scopus.updated2024-05-01
local.scopus.urlhttps://www.scopus.com/inward/record.uri?partnerID=HzOxMe3b&scp=85070077137&origin=inward
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