Improve Organizational Performance: Focus on Technology – The automation enabler

Edit: Originally published on September 6, 2023. Updated to reflect current internal controls best practices.

Technology can materially improve how organizations operate when it is applied with intention and aligned to the control environment. Well-designed automation accelerates execution, reduces manual effort, and creates consistency across daily activities, allowing teams to focus on work that directly supports business objectives. It also modernizes internal controls by embedding preventive mechanisms that strengthen risk mitigation and reduce reliance on manual workarounds.

The challenge lies in selecting technologies that align with your organization’s strategic objectives, operating model, and risk appetite. With an expanding array of platforms, vendors, pricing models, security considerations, and implementation paths, technology decisions have become increasingly complex. Without a clear, strategy-driven approach, organizations risk making investments that introduce inefficiencies, elevate risk, and dilute accountability rather than create value.

Why Automation Alone Is Not the Answer

Workflow automation can bring structure and reliability to routine operational activities, improving consistency and reducing rework. Standardized workflows, system-enforced approvals, and rules-based processing can lower cost, reclaim time, and improve execution across functions while strengthening internal controls.

However, automation does not solve underlying design issues. Organizations often assume a new Enterprise Resource Planning (ERP) system will fix inefficiencies, only to find it reinforces misaligned processes, unclear ownership, and weak integration. This can drive higher long-term costs and undermine performance. Technology is most effective when processes are clearly defined and aligned to risk, reporting needs, and internal control expectations.

Assessing Technology Through a Controls Lens

A strong technology assessment begins with understanding how systems support internal controls, reporting requirements, and risk management. Instead of chasing the newest tools, effective organizations evaluate whether technology reduces risk, improves control consistency, and reinforces accountability across the enterprise.

Key areas of focus include:

• Alignment with control objectives and processes. Technology should support how controls are designed to operate today and how they need to change as the business scales. If controls must be compromised to accommodate a new tool, it may not be the right solution. 
• Move from manual to automated controls. Evaluate where preventive, automated controls can replace manual, detective activities to reduce errors, increase consistency, and improve audit readiness.
• Use of monitoring and analytics capabilities. Advanced reporting, exception monitoring, and emerging analytics tools can support earlier identification of control issues, allowing management to respond before issues escalate into findings.
• Evaluate what you already have. Many organizations underutilize their current technology stack. In some cases, configuration changes or version upgrades may address control gaps without requiring a full system replacement. 
• Involve the right stakeholders early. Team members closest to the work understand where controls break down and where automation will have the greatest impact.
• Scalability and emerging technology considerations. As systems become more automated and data volumes increase, organizations should assess whether technology can support consistent access controls, real-time monitoring, and evolving risk and reporting demands without introducing new control weaknesses.

A thorough technology assessment enables organizations to make smarter investments, strengthen internal controls, and support performance as the business evolves.

Frequently Asked Questions

• How does technology support internal controls? When technology is aligned to clearly defined processes, it improves consistency, documentation, and accountability. This alignment reduces manual intervention and strengthens internal controls across reporting and operational activities.
• Should we replace our ERP to improve efficiency? Not always. Many performance issues stem from configuration gaps, unclear ownership, or underutilized functionality, not the system itself. A system assessment can determine whether enhancement or replacement is the right step.
• Why do technology implementations fail? Implementations often fail when technology is selected before processes are clearly understood. Without defined workflows and expectations, automation can magnify inefficiencies instead of resolving them.
• How do we know if our technology investment is working? Effective technology supports timely information, consistent execution, and clear accountability. If teams rely on workarounds or manual tracking, it may indicate misalignment.

We Can Help

When aligned to how the business operates, technology supports consistency, accountability, and audit readiness by strengthening controls and reducing manual workarounds. At Elliott Davis, we help organizations evaluate technology, enabling systems to support performance.

Our approach focuses on:

• System assessments to evaluate data structures, workflows, and controls to identify gaps in best practices
• ERP configuration and technical design to support business requirements and execution needs
• Process optimization across manufacturing and production workflows to improve efficiency and consistency
• Data integration and migration support through configuration review, data mapping correction, and verification of downloads and uploads
• User adoption and ongoing support through hands-on training, weekly status meetings, and advisory support

Contact us to learn more or explore other articles in this series:

• Improve Organizational Performance through People, Process and Technology
• Improve Organizational Performance: Focus on People – Having the right people, with the right skills, in the right place
• Improve Organizational Performance: Focus on Processes – Strengthen Controls and Reduce Operational Friction