Study On Internal Control Of K Company Under ERP

Internal control is throughout the whole process of enterprise business activities, Effective internal control system not only makes the enterprise resources get reasonable configuration, Improves the management efficiency, but also can prevent and timely find the enterprise internal and external frauds. With the development of computer and network technology, the enterprise management informationization which is in core of ERP in China has achieved rapid development, makes the enterprise internal control faces new opportunities and challenges. How to adapt to the ERP environment and establish a corresponding internal control system have become China’s government departments’ and enterprises’ focused problem.This article obtains from the related theory, analyzes the relationship between the ERP and the internal control, and internal control problems were studied after the implementation of ERP. This paper is divided into five parts: the first part mainly elaborates ERP and related theory overview of the internal control, evaluates of fine introduction of ERP and the theory of internal control, and tries to fine out the relations between the ERP and the internal control on the basis of analyzing the connotation essence. The second part reviewed the effect of implementation of ERP for enterprise’s internal control according to the previous theory, internal control’s principle target, etc. under the ERP environment, then Summarizes how to improve the internal control of the enterprises which is under ERP environment. the third part studies the case, first introduces K company’s basic situation and the present situation of internal control, then analyzes K company and discusses the problems existing in the internal control. The fourth part mainly according to the previous chapter’s problem set solutions and measures, analysis of the specific measures to perfect the internal control of ERP system operation and implementation effect and shortcomings. The fifth part of this paper summarizes the full text.