Research On The Enterprise Internal Control In The ERP Implementation And Application Process

Internal control is a form of mutually restricted business organization and a responsibilities system to achieve the operational objectives during the whole process of business activity.The effective internal control system has not only make the enterprise resources get reasonable configuration, improve the management efficiency, but also can prevent and the timely discovery the fraud of business.So-called "enterprise must be strong if the internal control is strong, must be weak if the internal control is weak, must be out of disorder without internal control". Enterprise's management activities should begin from establishing and improving internal control.After many years study of scholars both at home and abroad, China has established a relatively perfect internal control theory frame. But the enterprise's circumstances are changing all the time, with ERP system being popular, the traditional internal control framework doesn't suit the new environment.Therefore, we feel an urgent need to establish a new set of internal control system about ERP. This thesis is divided into six chapters.The first chapter presents the background and significance of the topic subject.Through the related literatures'research at home and abroad,the thesis summarizes the importance of the topic and put forward the research content and research methods.The second chapter expounds the meaning and the core idea of the ERP.Meanwhile,the the development and evolution of internal control, the theory of internal control are discussed in order to lay the fusion foundation of ERP and the internal control.The third chapter analyses the potential benefits and risks that ERP brought to the internal control. What's more,we also analyse the influence that ERP given to the internal control's fiveFactors of the COSO framework.The fourth chapter analyses the failure factors of ERP implementation and the risks of enterprise and consulting business, software vendors from the angle of the principal-agent theory, and put forward the corresponding treatment measures.The fifth chapter puts forward the specific control measures of application in ERP system,combining the information system of three links (input link, processing link, output link).The sixth chapter is that the ERP implementation of the internal control system are analyzed based on the case of Shandong linuoruite company.The final part of this paper is the concludes and the outlook.We summarize the thesis and put forward the further research.