This paper examines key issues for CFOs and CEOs in managing ERP systems in the new world of SOX, IFRS, Basle II. While most IT management attention seems to be on document retention, reporting quality, and security, there are broader issues to be considered toward ensuring good governance and compliance with regulations such as Sarbanes-Oxley, IFRS and Basle II.
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manufacturing, retail, warehousing, purchasing, human resources. Each module contains major elements, subsystems, and individual transactions and processes. In addition to the licence and maintenance costs, ERP users incur significant people costs e.g. training, support. Typically, IT departments are organised around functional skills i.e. to match the ERP system modules. Hence, there is a key productivity issue when considering the ROI for the IT people investment. The benchmark database shows that, on