ERP Systems Auditing in Moroccan Restaurant SMEs
Integration, Control Continuity and Fraud Risk
DOI:
https://doi.org/10.23882/emss26380Keywords:
ERP audit, SMEs, restaurant industry, financial fraud, continuous auditing, internal control, MoroccoAbstract
Purpose: This study examines how ERP systems auditing contributes to the detection of fraud and financial anomalies in Moroccan restaurant SMEs. It focuses on three mechanisms: data-flow integration, the use of audit data, and the adjustment of controls under operational pressure. Method: A qualitative multiple-case study was conducted in ten establishments located in Marrakech. Two to three participants were interviewed in each case, including managers, financial controllers and operations managers. The interviews were analysed thematically through a combination of theory-driven and data-driven coding. Data collection ended with the tenth establishment after empirical saturation had been reached: the final interviews confirmed the existing categories without producing a new theme. Findings: Eight cases relied on incomplete system integration, inventory discrepancies ranged from 5% to 18%, audit logs were mainly used after problems had occurred, and controls were sometimes bypassed during peak periods. Reported fraud incidents were concentrated in establishments where several of these weaknesses overlapped. Conclusion: The findings provide qualitative support for the three hypotheses but do not constitute statistical validation. ERP audit effectiveness depends on system configuration, the skills required to analyse audit data, and the establishment's ability to maintain controls during periods of operational pressure.
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