Study On Evaluation Of Financial Internal Control Of Shengli Oilfield Under ERP Environment

Financial risk is a realistic question which the business manager must face during thebusiness management process and once happen it can lead to very serious consequences. Theinternal control is the necessary link of enterprise risk management. It can help managers tofind financial management problems, avoid financial risks, and provide reliable guarantee forthe enterprise to achieve business objectives. It can help to have a comprehensiveunderstanding of the accounting system, the internal control problems and in-depthexcavation of effective improvement of internal audit policy Through the scientific andreasonable evaluation of the internal financial control of enterprises.In the background of the information age, select the ERP information managementsystem as a point of entry, the oil companies as research subject and introduce the Financialinternal control under ERP environment in Shengli Oilfield. It concludes that its ERP systemuses five control measures which should be exist in the enterprise internal control, separatingthe interlinked duties, Authorization control, accounting system control, financial securitycontrol and budget control. Refer to the working paper method, it constructs the internalcontrol evaluation system under ERP environment and evaluates the existing internal controlsystem of Shengli oilfield to investigate the role and influence of the implementation of ERPsystem from the perspective of the financial internal control construction. The result showsthe comprehensive scores of financial internal control of Shengli Oilfield under ERPenvironment is about81.9%, which means the internal control has a higher credible degreeand the comprehensive assessment is good. The result also shows the ERP system plays apositive role in Shengli Oilfield’s financial internal control construction, and it has reached theneed of precise, real-time online monitoring, and integration management system. But we alsofound the Shengli Oilfield’s financial internal control is not perfect during the evaluationprocess, the risk control ability is weak, the level of Oilfield features combination is low, themanagement process of position change is imprecision. In order to solve the four problemsand find out the corresponding solution from the external and internal factor, it is necessary toestablish a risk assessment system, to integrate the information systems of oilfield, toestablish the rights management system, to organize the staff training. Then it can Let ERP system make a greater contribution to strengthen the construction of enterprises’ financialinternal control.