<p>This study aims empirically to analyze the critical factors that impact the success of ERP system implementation in the public sector in the Kingdom of Bahrain and to clarify the benefits gained from the implementation. The study used a detailed questionnaire as a measuring instrument across the sample group to measure two main variables, the first being critical success factors (CSFs), and the second whether ERP implementation was successful or not. The CSFs are top management commitment and support, ERP system matching organization, business process re-engineering, vendor support, and training users.</p>Those factors found to have a significant impact on ERP system implementation and the results illuminate the high level of success in implementing ERP systems. While simultaneously demonstrating that an organization with a functioning ERP system does not achieve the desired benefits by default, but rather the organization requires certain Critical Success Factors (CSFs) to be present and in effect for those benefits to be achieved.
The objectives of this research is to give a clear view of the electronic auditing environment in companies, to determine the main benefits and challenges of ComputerAssisted Audit Techniques (CAATs) and to review the opinions of researchers on Generalized Audit Software (GAS). The study also sheds the light on the reality of electronic auditing in Kingdom of Bahrain. The descriptive approach was used, where the previous studies were surveyed, discussed accurately, and then the results of the study were reached. The results showed the benefits and challenges of evolving from traditional audit techniques to CAATs. This research provides more detailed information about the use of GAS in the different sectors of companies. It also provides academic contribution not only in auditing area but also in information technology, especially in Bahrain. At the end of the study, there are suggestions for future research, which may help to get a qualitative achievement in the use of electronic audit and CAATs in Bahrain.
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