基于内部审计的ERP实施风险管理研究

发布时间：2018-04-18 10:12

本文选题：内部审计 + ERP项目实施　；参考：《西安理工大学》2008年硕士论文

【摘要】： ERP项目实施由于涉及到业务流程重组、管理模式转变、组织结构调整等一系列变革,整个项目应用涉及面广、难度大、周期长,从而使项目具有高风险特点。风险管理是项目管理的重要组成部分,但ERP项目实施中,由于风险管理工作主体缺失,对项目风险缺乏真正有效的管理和控制。现实中,企业实施ERP的项目组成员多是抽调各部门的业务骨干,他们由于忙于本职工作,再加上分配的实施任务,同时由于项目组成员之间的利益关系,常常使风险管理工作得不到真正贯彻和落实,导致流于形式,从而形成风险管理盲区。近年来随着企业经营环境变得日趋复杂,企业面临的各种风险大大增加,仅提供监督职能的内部审计部门越来越不适应现代企业发展需要,内部审计职能领域向企业风险管理方向发展。作为企业的一个内部职能部门,内部审计若能在项目实施中进行全程的风险管理,可极大减少项目风险,促进项目顺利实施,因此,将内部审计与ERP项目实施风险管理相结合进行研究具有重要意义。本文在研究了大量国内外相关文献的基础上,以ERP项目实施为研究背景,对内部审计如何参与ERP实施风险管理进行了深入探讨。论文首先对ERP项目实施风险审计进行了总体设计,分析了ERP实施风险特点,并对内部审计在ERP实施中的组织位置进行了定位;其次,在提出ERP实施风险审计流程的构建原则基础上,设计了流程框架及运行机制,构建了ERP项目实施风险审计流程,并详细阐述了流程中的各环节;然后在基于重点审计和有限目标的考虑下,针对ERP实施风险审计中的难点——关键活动风险的量化,选取了三项关键活动风险:ERP立项风险、ERP软件供应商选择风险以及ERP实施培训风险建立了相应风险评估模型,以供审计人员在实施风险审计中应用;最后运用实证验证了ERP实施风险审计流程与风险评估模型的有效性与可行性。
[Abstract]:The implementation of ERP project involves a series of changes such as business process reengineering, management mode change, organizational structure adjustment and so on. The application of the whole project involves a wide range, difficulty and long period, which makes the project have the characteristics of high risk.Risk management is an important part of project management, but in the implementation of ERP project, due to the lack of the main body of risk management, the project risk is lack of effective management and control.In reality, most of the project team members who implement ERP in an enterprise are the business backbone of each department, because they are busy with their own duties, plus the assigned implementation tasks, at the same time, due to the interests of the members of the project team,It often makes the risk management work can not be really carried out and implemented, resulting in formality, thus forming risk management blind zone.In recent years, as the business environment of enterprises becomes more and more complex, the risks faced by enterprises are greatly increased. The internal audit departments, which only provide supervision functions, are becoming less and less suitable for the development needs of modern enterprises.The internal audit function domain develops to the enterprise risk management direction.As an internal functional department of the enterprise, if the internal audit can carry out the whole process of risk management in the implementation of the project, it can greatly reduce the project risk and promote the smooth implementation of the project.It is of great significance to combine internal audit with ERP project risk management.Based on the study of a large number of domestic and foreign literatures, this paper discusses how internal audit can participate in the implementation of ERP risk management based on the background of ERP project implementation.Firstly, the overall design of ERP project implementation risk audit is carried out, and the characteristics of ERP implementation risk are analyzed, and the organizational position of internal audit in ERP implementation is positioned; secondly,On the basis of putting forward the construction principle of ERP implementing risk audit process, this paper designs the process framework and operation mechanism, constructs the ERP project implementation risk audit process, and expounds in detail the links in the process.Then based on the consideration of key audit and limited objective, aiming at the difficulty in implementing risk audit in ERP, the quantification of key activity risk,Select three key activity risk: ERP project risk ERP software supplier selection risk and ERP implementation training risk set up the corresponding risk assessment model for auditors to apply in the implementation of risk audit;Finally, the validity and feasibility of ERP risk audit process and risk assessment model are verified.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2008
【分类号】：F239.4

【引证文献】