Research On Internal Control Of Shanghai Founder Company Under ERP Environment

ABSTRACT:Internal control is a product of socio-economic development to a certain stage. As an important means to strengthen internal management, internal control attracts more and more concern and attention by all sectors of society. Information technology, especially the birth of the ERP create conditions for the enterprise to build a good internal control, however, the practice is ineffective. Therefore, this paper takes internal control system of Shanghai Founder Company under ERP Environment as the research object, expounds related theory of ERP and basic theory of internal control, based on analysis of internal control status of Shanghai Founder Company, analyzes the problems of Shanghai Founder Company’s internal control management system, including hysteresis internal control environment development, light risk consciousness, procurement and payment problems, sales and collection problems and the lack of control mechanisms effectiveness, analyzes causes according to the problem through questionnaires, tries to make comprehensive use of ERP-related knowledge, optimizes internal control management system of Shanghai Founder Company from four aspects of internal control environment system, risk assessment system, procurement and payment control system, sales and collection control system.The purpose of this study is to research and analysis existing problems in Shanghai Founder Company’s internal control, applies ERP theory and internal control theory, proposes specific optimization measures for internal control management system in the ERP environment, which has significance and reference value for enterprises improving their internal control.