Research Of Optimization Of Internal Control Based On ERP

In recent years, the "accounting scandal" around the world has aroused widespread attention to internal control. People are becoming aware that if the control is perfect, the enterprise will be strong; if the control is not so effective, the enterprise will be weak; if there is not any control, the enterprise will be in chaos. Theoretically, the development of information technology, especially the naissance of ERP has created a good means to optimize internal control. However, in practice the results are not so well.This paper is put forward under such a background. Firstly, the paper summarizes the current research of internal control and ERP, and points out the deficiencies. Then the paper analyses the theory of internal control contained in ERP system, to prove the feasibility of using ERP to optimize internal control.On the above basis, the paper further studies how to use ERP correctly to optimize internal control and the optimization created by correct application of ERP, this is the core of the paper. After studying, the paper concludes that to use ERP correctly to optimize internal control, we have to pay attention to the following three steps: Before the implementation of ERP, the enterprise should select an integrated system, integration of the system is the precondition to optimize internal control;...