This book investigates how corporate governance is directing the internal audit function (IAF) adaptation as a response to enterprise resource planning (ERP) systems. To date, there is insufficient knowledge about the adaptations of the IAF, which are required if it is to maintain its essential role as a governance mechanism. This book extends the reader's knowledge by exploring and theorising the adaptation of the IAF after ERP introduction and points towards future trends. Adopting an institutional approach, it analyses how the IAF responds to the external governance pressures and the internal pressures of the control logic following the introduction of an ERP system. Featuring data from two listed companies in the food and beverage sector and two large banks operating in Egypt, this volume will be of interest to researchers and academics in the field of financing and ERP systems in particular.

Hany Elbardan, PhD, is an Assistant Professor of Accounting at the College of Business Administration at the American University of the Middle East (AUM), Kuwait, and a lecturer at the Faculty of Commerce at Alexandria University, Egypt. Dr. Elbardan's research interests lie in accounting and information systems, internal auditing and managerial accounting. He is also a member of the Journal of Organizational Studies and Innovation editorial board. Ahmed Othman Rashwan Kholeif is Professor of Accounting at the Faculty of Commerce, Alexandria University, Egypt, and a Reader of Accounting at the Edge Hill University Business School, UK. He obtained his PhD in management accounting from the University of Essex, UK. Professor Kholeif is also a Senior Fellow of the Higher Education Academy, a member of British Accounting and Finance Association and a member of Management Control Association.