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Byline: Nicolaos Protogeros, Panayiotis Tahinakis, John Mylonakis, Dimitrios Gagalis Supply chain management constitutes a relatively new and promising field of management science, affecting greatly the efficiency of Greek enterprises. The objective of this research is to detect the range of SCM applications in Greece; the trends and views of Greek enterprises in relation to efficiency, difficulties, costs, benefits and necessity, as these were generated from the implementation of one or more SMC applications. Enterprise Resource Planning (ERP) has now proven to be an indispensable backbone for most Greek enterprises. Enterprises on the whole have stated that they have proceeded to a combination of ERP and Best of Bread systems. However, despite the valuable benefits featuring the selection of Application Service Providers - ASP (leasing of SCM applications), it has been found that this solution has not matured yet in the consciousness of Greek companies. The great majority considers it either unattractive or slightly attractive.

The possibilities offered by information technology are being used by all enterprises in all their activities not only internationally but also in Greece. Business internal audit is generally affected by changes owed to the use of information technology. In this article, we will attempt a primary examination of the Greek reality in terms of internal audit and information technology. This examination was carried out using questionnaires. Businesses were asked to answer questions regarding the existence and staffing of an internal audit department, the conditions under which the internal audit is performed due to the use of information technology, as well as regarding information technology effects on internal audit procedures. As a conclusion, internal audit in Greece has been found to exist at a primary stage. On the other hand, information technology is being used by enterprises at increasing rates and its most interesting application is the implementation of Enterprise Resource Planning (ERP) systems. An element that requires further studying is the development rate of internal audit processes in relation to information technology in the Greek business world. [ABSTRACT FROM AUTHOR]