What is the fine-grained topic of the following text: Purpose: This paper aims to examine major challenges faced by companies in enhancing their enterprise resource planning (ERP) systems for compliance with regulatory internal control requirements, specifically those imposed by the Sarbanes-Oxley Act (SOX) of 2002 and analogous Canadian legislation. Only return the topic.
Challenges in enhancing ERP systems for compliance with SOX and analogous Canadian legislation.