The Precaution of Enterprise Internal Control under the ERP System

2011 ◽  
Author(s):  
Xu Wei-hua
Keyword(s):  
Internal Control ◽  
Erp System

Information Technology Internal Control Items for the Post-Implementation Phase of Enterprise Resource Planning Systems

2019 ◽  
Vol 34 (3) ◽  
pp. 159-197
Author(s):  
Hsing-Jung Li ◽  
She-I Chang ◽  
Tawei Wang ◽  
Li-Min Chang
Keyword(s):  
Information Technology ◽  
Enterprise Resource Planning ◽  
Internal Control ◽  
Resource Planning ◽  
Internal Controls ◽  
Implementation Phase ◽  
Erp System ◽  
Enterprise Resource Planning Systems ◽  
General Guidance ◽  
Initial List

ABSTRACT Our understanding of relevant internal controls at the post-implementation phase remains limited in spite of general guidance from professional frameworks or standards. In this study, based on the COBIT 5 framework, we reviewed 56 studies from relevant academic journals from 1998 to 2014 to form an initial list of information technology (IT) internal control items for the post-implementation phase of enterprise resource planning (ERP) systems. An expert survey was conducted to validate the list, and 45 control items were ranked using the Delphi method. The proposed items may assist companies and auditors in focusing on essential internal control issues during the ERP system post-implementation phase.

Internal Control Research of Accounting Information System Based on the ERP Environment

2014 ◽  
Vol 556-562 ◽  
pp. 5790-5793
Author(s):  
Guo Hui Yao ◽  
Ling Yang
Keyword(s):  
Information System ◽  
Internal Control ◽  
Accounting Information ◽  
Operating Environment ◽  
Accounting Information System ◽  
Erp System ◽  
Modern Enterprise ◽  
Important Research Topic ◽  
Internal Control System ◽  
Control Research

The internal control system is an essential part and an important research topic in the modern enterprise. In last ten years, along with the extensive application of the ERP system in domestic enterprises, the accounting information system has already been embedded to ERP system. Accompanying with the change of work process, the open of system, the dispersion of information and the share of data, the ERP system has changed enterprises’ operating environment, the contents and methods of risk control. The objects, points, methods and process of the internal control of the accounting information system need to be adjusted based on the ERP system to adapt to the internal control requirements.

scholarly journals RESEARCH ON THE AUTHENTICITY OF ACCOUNTING INFORMATION BASED ON BLOCKCHAIN AND ERP SYSTEM

2021 ◽  
Author(s):  
YA-MING ZHAO ◽  
YU-FANG DING ◽  
FENG-XIN ZHU
Keyword(s):  
Internal Control ◽  
Accounting Information ◽  
The State ◽  
Financial Fraud ◽  
New Era ◽  
Erp System ◽  
Blockchain Technology ◽  
Corporate Credibility

The authenticity of accounting information is related to the issue of corporate credibility, and is increasingly valued by the state. With the development of IT, technologies of the new era have emerged, and these technologies have been gradually applied to the field of accounting and have achieved good responses. Because of the current financial fraud and other problems of enterprises, the article proposes that blockchain technology and ERP system can be used to improve the authenticity of accounting information in preventing tampering and internal control, and gives suggestions on both the enterprise and national levels.

Internal control framework for a compliant ERP system

2014 ◽  
Vol 51 (2) ◽  
pp. 187-205 ◽  
Author(s):  
She-I Chang ◽  
David C. Yen ◽  
I-Cheng Chang ◽  
Derek Jan
Keyword(s):  
Internal Control ◽  
Erp System ◽  
Control Framework

Sarbanes-Oxley Compliance, Internal Control, and ERP Systems

2011 ◽  
pp. 208-226
Author(s):  
Pall Rikhardsson ◽  
Peter Best ◽  
Claus Juhl-Christensen
Keyword(s):  
Enterprise Resource Planning ◽  
Internal Control ◽  
Academic Research ◽  
Resource Planning ◽  
Internal Controls ◽  
Erp Systems ◽  
Erp System ◽  
Sarbanes Oxley ◽  
Internal Control System ◽  
The World

The effort to comply with the Sarbanes-Oxley Act (SOX) has focused management attention in companies all over the world on the importance of assessing, developing, and maintaining an effective and efficient internal control system. Enterprise resource planning (ERP) systems are a crucial factor in developing such a system. Despite the attention this has attracted in practice, little academic research has focused on this area. This chapter addresses the question: How are ERP systems implicated in Sarbanes-Oxley compliance? It aims to show how SOX requirements regarding assessment and improvement of internal controls are related to the functionalities of an ERP system both in local and global implementations. It examines a solution (mySAP ERP) offered by one specific vendor (SAP) and what functionalities are relevant to global SOX compliance. Based on this, the chapter discusses likely developments regarding compliance functionalities in future releases of ERP systems.

The Evaluation of Internal Control System of Power Supply Enterprises in ERP Environment

2013 ◽  
Vol 467 ◽  
pp. 564-569
Author(s):  
Hong Fei Sun ◽  
Yan Yan Wang
Keyword(s):  
Control System ◽  
Internal Control ◽  
Power Supply ◽  
Evaluation Method ◽  
Comprehensive Evaluation ◽  
Fuzzy Comprehensive Evaluation ◽  
Enterprise Management ◽  
Erp System ◽  
Power Supply Enterprise ◽  
Internal Control System

In recent years, internal control system aroused wide attention from scholars at home and abroad and company's internal control is the core issue of Enterprise management. Mainly from the ERP and internal control theory perspective, this paper explored to melt ERP ideas into the company's internal control system and internal control systems were evaluated both from the qualitative and quantitative ways. The author analyzed the weight and evaluation value of index with AHP and fuzzy comprehensive evaluation method to explain the result of the internal control system of power supply enterprise after implementing ERP system.

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