A Study On Ningbo Times Co. Ltd Sales Of Internal Control Improvement Under SAP Environment

In today’s information age, with the application of modern informationmanagement system ERP, each step of the business process has gradually becomeclarity, balanced, harmonisierung. SAP is one of the widest used management system,affecting many aspects of business, including sales and other aspects of the process.Sales business is an important part of the daily business for enterprises and plays anirreplaceable role. However, there are significant defects in the company’s salesaspects of internal control, which leads to the lack of appropriate norms and inducescorruption, bribery, corruption and so on.Internal control is developed to strengthen internal management and to meet theneeds of the community, which reflects the self-examination, self-restraint,self-checking and self-adjustment models of development. Under the informationenvironment, the traditional internal control system can not meet the needs ofenterprise development. Thus, establishing internal control system for sales to adaptto the information environment is not only helpful to achieve the effectiveness ofinternal control of the sales business, but also useful to reduce the internal controlrisks in the sale business which enables companies to realize the benefitsmaximization.In view of this, the paper researches on Ningbo CSR (China Southern Locomotive)sales of internal control improvement under SAP environment. Firstly, from theSarbanes-Oxley Act to raise thinking of the enterprise internal control, and on tnebasis of internal control relevant theory, the paper analysed the status of the internalcontrol in Ningbo CSR sales receivables cycle, found its internal control defects anddeficiencies, and pointed out the problems and its relevant reasons; then combiningNingbo CSR firm-specific nature of the business environment, it provided somemeasures for optimizing specific control point in the sales of receivables cycle to fillup the Ningbo CSR risk control blank; Finally, it put forward the correspondingsafeguard measures to protect the implementation of internal control improvement.