Based On The Internal Audit Of The Erp Project Life Cycle Study

As an outstanding tool of enterprise resource planning, ERP is the first chosen one for enterprise information project, ERP is not so successful as expected though many enterprises put into lots of resources. At present, our country takes IT Project Supervise as ERP management mechanism. But its effect is limited to guidance. In order to increase the ratio of success, enterprise should play a role as determiner and leader. To bring Internal Auditing into play is a good way to implement ERP. This thesis gives research on the Internal Auditing implementation in ERP project life cycle.On the analysis of ERP project life cycle theory, the basis theory of Internal Auditing (Accountability responsibility theory, internal control theory, company's administration structure theory) and COBIT that Internal Auditing can reference, it is to propose the certainty of audit participating the ERP project life cycle .At the same time, After drawing lessons from the thought of COBIT, constructing the control goal frame of ERP project life cycle (COBEC). Under the guidance of COBEC, then have established the audit-trail mode taking goal as direction and discusses about the key element and researches on the audit content and method in ERP project life cycle stages under this mode. At the same time, through the practicing audit in ERP project life cycle stages in DESAY company. Using the Internal Auditing in ERP implementation in order to discover and feedback the question, then Offering the suggestion or countermeasure that can be consulted to administrator, it can promote effectively to implement ERP successfully.