Design And Construction Research Of ERP System Control In R Company:Based On The Grounded Theory

With the development of information technology and the assistance of information systems, such as Enterprise Resource Planning (ERP), which provides a paperless working environment, companies have gone from paper certificates to the electronic storage of information in the form of corporate resource organization system archives. However, with companies increasingly relying on information technology, how does it ensure that the information accessed from information systems will be error-free, so that it can improve policy-making abilities? This is an significant task that needs to be studied at this juncture.In the first phase of this study, necessary related variables contained in the internal controls of the information system were searched through the discussion and arrangement of relevant documents and by grounded theory. We attempt to raise "’Critical Points in the Internal Controls of Enterprise Resource Planning (ERP)".The second stage will use a framework built upon theories as a basis, relying on the case study method to verify the usefulness of the control entries raised by this study. In the case study, we found some problems existed in the company, and we counter these defects with5improvement actions which we hope will be useful for the company in the management of its ERP system.By constructing11elements and a total of48critical factors, we hope that the results will provide a standard, which the auditors can effectively employ when auditing the internal control points that should be in a corporate resources organization system. This will thereby reduce risks when accountants audit and certify financial statements. When examining their control of the corporate resources organization system, corporations can look to the restrictions of their own basic structure, then look to the results of this study and decide which control points are suit to them. In turn, this will reduce the cost of information technology management and concurrently develop a complete system for information technology control.