The Relationship between the Adoption of ERP Systems and the Maturity of Internal Audit

Maturity models are mechanisms which help companies to verify whether their final maturity goal has been reached, and, above all, to point out the instruments that can be used to reach the desired maturity levels. Furthermore, if the organization's goal is also to improve organizational performance and increase competitiveness, then it is crucial to use ERP (Enterprise Resource Planning) systems, together with innovative accounting procedures and management strategies. This study aims to combine these two themes: ERP systems and maturity in Internal Audit. In order to assess the existence of a relationship between the adoption of these systems and the levels of maturity in internal auditing, a survey was conducted through a questionnaire to internal auditors in Portugal. It was concluded that, despite the majority of the answers to the questionnaire pointing to a high level of maturity of the internal audit, it was found that there is no statistical evidence that points to a direct relationship between the use of ERP Systems in the audit procedures and maturity levels in Internal Audit.