Research On Internal Control Of Accounts Payable Of T Company Based On SAP System

In recent years,a series of financial fraud cases,huge losses or bankruptcy cases of foreign and domestic enterprises due to internal control defects keep happening,so as to seriously hit enterprises.Therefore,governments of various countries have promulgated laws and regulations related to internal control.For our country,on the basis of drawing lessons from foreign internal control norms,regulatory authorities combined with China's national conditions,and in line with international standards,formulated and promulgated relevant laws and regulations on internal control.With the introduction of arbanes-oxley act,the internal control of industry and finance is almost inseparable from IT control.In the information age,enterprises rely more and more on the automation of IT systems for business operations,various data transmission,and the generation and transmission of financial reports.SAP system is an important part of enterprise automation control and information and communication.As a tool,SAP systems can be affected by many things,including human manipulation.Not all control objectives can be quantified,and not all control can be controlled through programs.Only information means and management ideas can be well coordinated and coordinated,and they can support each other and promote each other's development.ERP promotes the development of internal control,so as to promote the development of ERP.At the same time,there is little research on internal control of procurement and payment business based on SAP system in domestic academic circles.Starting from domestic and foreign literatures,this paper introduces relevant concepts in detail.In the meanwhile,referring to the excellent experience of internal control at home and abroad,aiming at the internal control defects of T company's procurement and accounts payable business,this paper applies the COSO internal control framework to analyzethe defects,identify the existing risk points and conduct in-depth research on the causes of the risks.On this basis,combined with the five elements model of internal control,this paper puts forward targeted optimization Suggestions,aiming at realizing the combination of enterprise management informatization and internal control restriction,and providing reference for the internal control of procurement and payment business of other companies in the industry.