ERP Systems Effectiveness in Implementing Internal Controls in Global Organizations
Why this work is in the frame
A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.
Bibliographic record
Abstract
This chapter examines the effectiveness of ERP systems in implementing internal controls in global organizations, particularly controls required by the Sarbanes-Oxley Act (U.S. Congress, 2002), or SOX. It aims to understand the extent to which ERP systems are able to meet these requirements and challenges organizations face in enhancing their ERP systems for this purpose. The chapter reports the results of interviews with ERP systems managers and directors in four organizations with significant global operations. It reveals a substantial degree of completion of SOX requirements by these organizations, often facilitated by consultants, and often accomplished as part of broader systems, processes, and strategic management improvement initiatives. It also highlights some significant technical and cultural implementation challenges, such as systems inflexibility and diversity, systems security weaknesses, and resistance to change, as well as some benefits upon completion, such as improved process efficiency and systems security, and potential intangible long-term benefits.
Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it