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Research On Internal Audit Of Enterprises With The Implementation Of ERP

Posted on:2005-11-24Degree:MasterType:Thesis
Country:ChinaCandidate:H M QuanFull Text:PDF
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The implementation of information system is objective requirement when a modern enterprise grows. It is inevitable measurement to use management information system of enterprise information system (i.e. Enterprise Resource Planning) for enterprise to survive fierce market competition, improve quick response capability and strengthen core competition powers. For the sake of developing internal audit itself as well as improving enterprises' operations, it is of great value to study the impact of Enterprise Resources Planning (ERP) on internal audit.On the basis of the discussion about the benefits and influence of ERP, this article firstly analyzes the impact on enterprise's internal audit environment and the changes of internal audit environment after implementing ERP, from the angles of management flow optimization, management mode change, audit clue change, internal control difference , security control change and etc. respectively. Then based on the change of internal audit environment, this article discusses about the changes of internal audit priorities and points out risk control should become the priority of internal audit. In the analysis of risk control, this article discusses about the benefits and potential risks of ERP. It concludes that enterprises must take appropriate measurements to control risk in order to reduce or avoid losses. The writer thinks risk control should include personnel risk control, internal control, information technology risk control and etc. Furthermore, the writer provides the countermeasures to minimize these new enterprises risks brought by ERP. Then, this article discusses about some issues of internal audit that need to be solved after implementing ERP, which include the impacts on internal audit techniques and its countermeasures, capability requirement of internal auditors and the importance of their role changes. It specially analyzes the influences of this auditor role changes on audit independence. Lastly, this article summarizes research conclusions and the constraints of these conclusions.
Keywords/Search Tags:Enterprise Resources Planning, Internal Audit, Audit environment risk control
PDF Full Text Request
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