This reminds me an interview to Eric Schmidt [1].
Here is the interesting excerpt on Google decision to buy Oracle instead of building their own ERP.
"__ How did you convince them that you needed to do this? __
Well, it was actually very interesting. Larry and Sergey suggested that we should build our own, because most of the existing accounting systems weren't any good. And I said, "I'm sure that's true, but you'll never get it audited," And I thought that was a pretty clever argument. The auditors would never pass financials (generated out of software) that we built ourselves. And Larry and Sergey today will complain about the Oracle system, but they'll also say "We had to get one that was auditable.""