The Research And Implementation Of SAP Internal Audit Management System

Compared with the rapid development of internal audit abroad,it develops much more slowly at home.Most of enterprises still stay in the stage of manual accounting.Meantime,the board or the senior management of these enterprises' underrating the importance of internal audit's informationization and lack of practical and efficient tools in the industry are the causes for the unhealthy development of internal audit indeed.The International Professional Practices Framework(IPPF)was proposed to determine the guideline of internal audit,but it didn't describe how to implement it specifically and directly.The enterprise can adjust the implementation of internal audit according to its current situation in order to make it more valuable.It needs to be focused on that how we can informationize the traditional procedure of internal audit through the computer science or other technologies.This paper mainly studies the informatization of internal audit from three aspects.The first part is business object modeling.The second part is the informationization and rebuilding of business procedure,which is introduced by five phases,including planning,preparing,execution,reporting and follow-up.The last part is the research on the key technologies,which is introduced by four cases including the design of user authority management,audit document management,risk-driven mode and status management.This paper expands into six chapters based on the three aspects listed above.The first chapter is the introduction of the paper,which illustrates the research backgroud,the current status of the development of internal audit home and abroad and the goal,significance and content of the research.The second chapter studies and analyzes the literature of internal audit,which introduces the concept of internal audit and its informatization,the traditional procedures,and conclude the solution for rebuilding the procedure based on the analysis.The third chapter illustrates the solution previously proposed and the key technologies in detail.The fourth chapter discribes the architecture of SAP internal audit management system and the implementation one by one.The fifth chapter discribes the test scenarios and compares the indicators used before and after.The last chapter is conclusion and expectation,mainly summarizes the resultes of the research,raises the problems which need to be solved in the near future and and proposes their possible solution.SAP internal audit management system can be treated as a guildline or an excellent technical template and practical case for those enterprises who want to informationize the procedure of internal audit.