Research On Evaluation Of Enterprise Internal Control In Erp Environment

In recent years,due to the failure of enterprise internal control led to the gradual increase in business failures.How to maintain the effectiveness of internal control is the direction of the current research and development of internal control,internal control evaluation is the guarantee of the effectiveness of internal control.At present,the study of the effectiveness of internal control evaluation is still in the process of theoretical transformation to practice,and it needs to be further developed and perfected.With the continuous development of science and technology and information technology,set of information technology and management ideas in one of the ERP system,enterprise information management in the most representative of the management model.The emergence of ERP has changed the old management model of enterprises,so that the internal and external environment has changed,which led to the focus of internal control has also been changed,the focus of internal control of the enterprise from the original simple Control into human-machine combination mode control.This has brought many new problems to internal control,leading to new risks.The essence of internal control mainly lies in the risk control.In the ERP environment,the risks faced by the enterprises are in addition to the traditional business risks,operational risks,updates the information security risks,and the system operation risks.The internal control of the enterprise should be adjusted according to the change of risk.At the same time,in order to make the internal control more effective,the internal control evaluation should make corresponding improvement accordingly.Through the study of relevant literatures,it is found that there are few researches on the risk of internal control information system and the data quality risk in the ERP environment under the internal control evaluation system.Therefore,it is of significance to study the internal control evaluation in the ERP environment.A company is a since the beginning of the establishment of the ERP system began to use the enterprise,as a modern manufacturing enterprises,A company’s dependence on the ERP system is very high,the company’s daily production and management are inseparable from the ERP system.This paper will use A company as the case study object,through the analysis of ERP environment A internal control of the risk situation,design the relevant qualitative index system,issue a questionnaire,A company’s internal control effectiveness evaluation.Taking the ERP environment asthe angle of view,through the research on the effectiveness of the internal control of the modern manufacturing enterprises,the author puts forward the opinions and suggestions on the change direction of the internal control in the ERP environment,and makes the internal control system adapt to the rapid development of the enterprise and perfect the internal control system.