The ERP must enforce both internal controls and external regulations. Standard controls are often not enough. The system must be proactively configured to your specific risk profile to ensure it can be audited.
Compliance
Engagement
The “Why”
“I have to”
“I want to”
Motivation
External (reward & punishment)
Internal (pursues purpose)
Focus
Rules and policies
Goals and mission
Results
Meets standards
Exceeds standards
Behavior
Follows instructions
Take initiative & innovates
Outcome
Stability
Growth, innovation, higher productivity