The Research Of The Internal Control System Of Aluminum Company Procurement In ERP Project

In recent years, the information technology is developed so rapidly that the information system is updated continuously,and the enterprises also adopt high-integrated enterprise resource planning system which replaces the traditional information system to enhance their competitiveness at the same time. ERP system has become a major tool of internal control in the corporation. If the envioment which the enterprise faces is changed ,the design and implementation of the internal control system should be adjusted in time to avoid risks and to achieve business goals. Most of the current research on the ERP based on users satisfaction, import procedures, the impact of the financial statements . but for the soundness of internal controls auxiliary functions provided by ERP system , and the research of users use the regulatory,the research contents are lacking. The meaning and value of the research lies in how to address these shortcomings.This text based on the literature review to discusses the import of the ERP system, internal control and the relationship between the ERP system. On the specific environment of Shandong Branch, the text analysis development of the import of ERP systems .In this text we introduce the influenceon the impact of corporate purchasing,which is cause by ERP system.The first section we describes the emergence and development of ERP system,focusing on the ERP system implementation, implementation process and the restrictions of implementation . And detailed the ERP system development in China Aluminum Industry In the fourth section we describe the import of the ERP system in Shandong Branch. The second part we describe the critical success factors. Through the critical success factors in the general business : (1) the support of senior management . (2) effective project management. (3) understanding the ERP system. (4) education and training. (5) accurate data. (6) the appropriate software and hardware. (7) Software vendor's support. (8) the extent of information . we find the critical success factors in Shandong Branch : (1) senior management's support. (2) Task force. (3) user acceptance. (4) business process and software configuration. (5) monitoring and feedback.Part III we describes the enterprise internal control. And introduce the ERP system and the relationship between internal control, the influence on internal controls, focus on the the internal control system of procurement.The fourth part, Through a combination of theory and practice on the Shandong branch of Al instance, we analysis the internal control system of procurement under the ERP system. We made a highlight in material procurement control and inventory control. Finally through the establishment of the internal control point analysis of the table,we has done a detailed analysis of the procurement process. The same time, under the control of manual and system ,we compare the procurement control.The procurement control in system shows the advantages of information systems.The paper also raise some new issues, such as:the question of manual control and system control co-operation, business management and ERP system implementation and so on.Academics and practitioners need make unremitting efforts to solve these questionsand make business development better.