Internal Control Study Based On SAP

There two factors effect the improving of the internal control:the attitude of the management and the development in the theory of internal control.The Integrated Framework for enterprise risk management, published by COSO, and Internal Control Practices, which released in 2008, is a good guide for the construction ofthe internal control of our enterprises.Now, more and more companies use ERP to manage, such as SAP, which has its own unique characteristics.After research on internal control system of 40 listed companies, we noticed that there are two shortcomings:inadequate attention to the information system and take a weak relation in internal control for practical situation. In this paper, we suggested two advises for the shortcomings.This paper studied carrying Internal Control Practices in the SAP information system. By the study of internal control on SAP, we hope give some help for Chinese enterprises when they carrying internal control in information system such as SAP.