Date of Conferral
2022
Degree
Doctor of Business Administration (D.B.A.)
School
Business Administration
Advisor
Roger W. Mayer
Abstract
The lack of effective internal control over enterprise resource planning (ERP) increases risks associated with financial reporting and erroneous transactions. Business leaders who develop effective enterprise resource planning internal controls reduce the risk of fraud and improve the quality of financial reporting. Grounded in the COSO internal control framework, the purpose of this qualitative single case study was to explore strategies business leaders use for adequate internal controls. The participants were seven business leaders from a single business in Mississippi, the USA, who successfully employed enterprise resource planning and internal control strategies. Data were collected using semistructured interviews, observations, and a review of internal documents. Using Yin’s five-step thematic analysis process, three themes emerged, including internal control strategies, overcoming barriers to implementing internal control strategies, and addressing key internal control challenges. A key internal control recommendation is to routinely review role-based access controls to ascertain appropriate access to transactions. The implication for positive social change includes the potential to help a firm improve the social and cultural well-being of the community, leading to consistent employment opportunities.
Recommended Citation
Ratliff, Tatara, "Effective Internal Control Strategies for an Enterprise Resource Planning System" (2022). Walden Dissertations and Doctoral Studies. 13707.
https://scholarworks.waldenu.edu/dissertations/13707
