内部审计在长春帝旺公司ERP项目实施风险防范中的应用
发布时间：2018-12-18 02:40
【摘要】： 为了强化企业竞争力,许多企业都选择了ERP系统去提高企业自身的经营管理水平,但ERP项目的高投入、高风险的性质,使得其实施难度较大,实施成功率也较低。如何在实施ERP过程中规避风险是近年来,许多理论工作者和应用工作者探讨的课题。 本论文通过采用内部审计的最新理念,结合风险管理中的相关理论,从一个全新的视角来审视ERP实施过程中的风险防范和风险规避这个课题,希望能通过采用内部审计的先进理念和方法为ERP实施风险管理提供一个新的途径。 论文以长春帝旺公司ERP项目实施为背景。通过分析内部审计的一般控制风险模型(COSO)和IT治理模型(COBIT)、内部审计中风险管理方法和技术以及内部审计的一般工作流程,在吸收了国内外先进的风险管理审计理念的基础上,建立了全新的ERP项目实施风险审计三阶段的控制框架。 根据ERP项目风险管理的特殊性,提出“固有风险”和“不可预见风险”两类风险概念,据此编制了ERP项目实施风险审计方案。在审计方案中提出一套新的ERP实施审计工作流程和审计工作程序,并且明确了ERP项目实施审计工作职责和内容。 通过长春帝旺公司风险审计实践,印证了利用内部审计对ERP实施风险进行辨识、评估、分析和控制是有一定的有效性。
[Abstract]:In order to strengthen the competitiveness of enterprises, many enterprises have chosen ERP system to improve their own management level, but the high investment and high risk of ERP project make its implementation difficult and the success rate is low. How to avoid risks in the process of implementing ERP has been discussed by many theorists and application workers in recent years. By adopting the latest concept of internal audit and combining the relevant theories of risk management, this paper examines the subject of risk prevention and risk avoidance in the implementation of ERP from a new perspective. This paper hopes to provide a new way for ERP to implement risk management by adopting the advanced concepts and methods of internal audit. The background of this paper is the implementation of ERP project in Changchun Diwang Company. By analyzing the general control risk model of internal audit (COSO) and IT governance model (COBIT), internal audit risk management methods and techniques as well as the general internal audit workflow. On the basis of absorbing the advanced ideas of risk management audit at home and abroad, a new three-stage control framework for implementing risk audit in ERP project is established. According to the particularity of ERP project risk management, two kinds of risk concepts, "inherent risk" and "unpredictable risk", are put forward, and the risk audit scheme of ERP project is worked out. In the audit scheme, a set of new ERP implementation audit workflow and audit procedure are proposed, and the responsibility and content of ERP project implementation audit are clarified. Through the practice of risk audit in Changchun Diwang Company, it is proved that it is effective to use internal audit to identify, evaluate, analyze and control the implementation risk of ERP.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
本文编号：2385185
[Abstract]:In order to strengthen the competitiveness of enterprises, many enterprises have chosen ERP system to improve their own management level, but the high investment and high risk of ERP project make its implementation difficult and the success rate is low. How to avoid risks in the process of implementing ERP has been discussed by many theorists and application workers in recent years. By adopting the latest concept of internal audit and combining the relevant theories of risk management, this paper examines the subject of risk prevention and risk avoidance in the implementation of ERP from a new perspective. This paper hopes to provide a new way for ERP to implement risk management by adopting the advanced concepts and methods of internal audit. The background of this paper is the implementation of ERP project in Changchun Diwang Company. By analyzing the general control risk model of internal audit (COSO) and IT governance model (COBIT), internal audit risk management methods and techniques as well as the general internal audit workflow. On the basis of absorbing the advanced ideas of risk management audit at home and abroad, a new three-stage control framework for implementing risk audit in ERP project is established. According to the particularity of ERP project risk management, two kinds of risk concepts, "inherent risk" and "unpredictable risk", are put forward, and the risk audit scheme of ERP project is worked out. In the audit scheme, a set of new ERP implementation audit workflow and audit procedure are proposed, and the responsibility and content of ERP project implementation audit are clarified. Through the practice of risk audit in Changchun Diwang Company, it is proved that it is effective to use internal audit to identify, evaluate, analyze and control the implementation risk of ERP.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.45
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