Research on Enterprise Internal Control Based on ERP System Environment

2021 ◽  
Keyword(s):  
Internal Control ◽  
Erp System ◽  
System Environment

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.

Training effectiveness in an enterprise resource planning system environment

2019 ◽  
Vol 43 (5/6) ◽  
pp. 476-489 ◽  
Author(s):  
Chris Niyi Arasanmi
Keyword(s):  
Enterprise Resource Planning ◽  
Supervisor Support ◽  
Resource Planning ◽  
Training Transfer ◽  
Content Type ◽  
Erp System ◽  
System Environment ◽  
Complex Information ◽  
The Relationship ◽  
And Training

Purpose This study aims to examine the link between supervisor support, transfer motivation and post-training usage of enterprise resource planning (ERP) systems. The study tested the influence of supervisor support and transfer motivation on training transfer in a complex information systems environment. Second, the study tested the mediating effect of transfer motivation in the relationship between supervisor support and training transfer. Design/methodology/approach An online survey method was used to collect data from 170 ERP system users, who had previously attended ERP system training. The descriptive analysis was conducted with SPSS version 24, while Hayes Process Macro was used to test the research model and the mediation analysis. Findings The findings from this study showed that supervisor support and transfer motivation positively influence training transfer. The additional result also confirmed that transfer motivation mediates the relationship between supervisor support and training transfer. Research limitations/implications The study contributes to training theory by specifically analysing the interactions among supervisor support, transfer motivation and training transfer in a complex information system environment. One of the limitations of this study is the cross-sectional design adopted; future studies could improve by using multiple sources of data collection. Practical implications The study highlights the importance of social exchanges in an ERP transfer environment. Originality/value This paper provides a better understanding of the influences of supervisor support and transfer motivation on the transfer of hard skills in a complex environment.

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.

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