Early in the process, internal auditors should ask questions like, "What is driving the adoption decision?" Implementing ERP is about business process reengineering; a promise of tangible business benefits must exist. If auditors attend ERP planning meetings and hear the discussion focusing on operating systems, screens, and graphic user interfaces, they will know problems are ahead.
Get involved early. The internal audit department should become involved in the ERP adoption process as soon as possible. Few will understand the business processes of the organization as well as internal auditors. Their in-depth knowledge of risk and control can be extremely valuable in helping decision-makers assess whether an ERP is a logical choice for the organization and, if so, which package provides the best fit.
For example, as a member of the steering committee, internal auditing can be instrumental in asking questions related to risks; contingencies; available resources; costs; "fit" of the new software to core business processes; expected role of the internal audit department; and controls. These questions are especially important during the planning stages of the project.
In BIZ's situation, an internal audit representative participated on the steering committee and identified some concerns. However, the concerns were inadequately addressed by the project manager and the systems team. With the benefit of hindsight, the internal auditors wish they had been more tenacious.
For example, the auditors asked the project manager about plans for implementation. However, BIZ never developed an adequate implementation plan that considered issues such as critical milestones, risks, testing, and back-up contingencies. It is clearly not internal auditing's role to prepare such plans; but BIZ's internal auditors indicate that if they had it to do over again, they would perform a thorough audit of the development plan and make specific recommendations to management regarding the plan's adequacy.
An audit of BIZ's plan would have accomplished at least three things. First, it would have motivated those responsible to prepare a more detailed plan by a given date. Second, it would have given the internal auditor an opportunity to contribute directly to the quality of the ERP implementation. Third, the internal auditor's report would have provided a vehicle to inform higher-level management of the strengths and weaknesses of the implementation plan. The report would have also provided a basis whereby management could hold the implementation team accountable during the implementation process, rather than just after the fact.
Develop key competencies by building on existing strengths. Even the most "technologically challenged" internal auditors can effectively build on their core business, risk, and control knowledge by obtaining a broad understanding of the issues germane to ERP implementations. Auditors can gain such understanding quickly and efficiently by (1) reading articles in professional publications and on the Internet and (2) communicating with other internal auditors who have been through the process.
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