基于ERP项目生命周期的内部审计研究
发布时间：2019-06-25 12:08
【摘要】： ERP作为企业全面资源计划管理系统的杰出代表,是企业信息化的首选目标,然而,ERP在国内企业的实施成功率不尽如人意,不少企业在投入了大量的人力、物力、财力后并没有收到预期的效果。目前在我国ERP项目的管理机制是“信息系统工程监理制”,但是信息系统工程监理只能起一个参谋和指导作用,为了加大ERP实施的成功率,企业除了在ERP实施的过程中处于主动和主导的地位,发挥决定性和领导性作用,还应充分发挥内部审计的功能,从而促进ERP实施成功。本文主要就内部审计在ERP项目生命周期中的应用进行了研究。 在分析ERP项目生命周期、内部审计基础理论(包括受托经济责任理论、内部控制理论、公司治理结构理论)及内部审计可参考的信息系统控制标准框架(COBIT)的基础上,提出了内部审计参与ERP项目生命周期的必然性。同时借鉴COBIT的思想上构建了ERP项目生命周期控制目标框架(COBEC),在COBEC的指引下,确立了以目标为导向的审计跟踪模式,对该模式下的关键要素进行了探讨,并重点研究了ERP项目生命周期各阶段的审计内容和方法。同时通过在德赛能源科技有限公司ERP项目生命周期各阶段的审计实践,印证了在ERP实施过程中利用内部审计能更好的及时发现和反馈问题,为管理者提供可参考的建议或对策,能有效促进ERP的成功实施。
[Abstract]:ERP, as an outstanding representative of enterprise comprehensive resource planning management system, is the preferred goal of enterprise informatization. However, the success rate of ERP implementation in domestic enterprises is not satisfactory. Many enterprises have not received the expected results after investing a lot of manpower, material resources and financial resources. At present, the management mechanism of ERP project in our country is "information system engineering supervision system", but information system engineering supervision can only play a staff officer and guiding role. In order to increase the success rate of ERP implementation, enterprises should not only play a decisive and leading role in the process of ERP implementation, but also give full play to the function of internal audit, so as to promote the success of ERP implementation. This paper mainly studies the application of internal audit in the life cycle of ERP project. On the basis of analyzing the life cycle of ERP project, the basic theory of internal audit (including fiduciary economic responsibility theory, internal control theory, corporate governance structure theory) and the information system control standard framework (COBIT), which can be referred to by internal audit, this paper puts forward the necessity of internal audit participating in ERP project life cycle. At the same time, based on the idea of COBIT, this paper constructs the ERP project life cycle control goal framework (COBEC), under the guidance of COBEC, establishes the goal-oriented audit tracking model, probes into the key elements under this model, and focuses on the audit contents and methods of each stage of ERP project life cycle. At the same time, through the audit practice in each stage of ERP project life cycle of Desai Energy Technology Co., Ltd., it is confirmed that the use of internal audit in the process of ERP implementation can better find and feedback problems in time, provide managers with reference suggestions or countermeasures, and can effectively promote the successful implementation of ERP.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F270.7;F239.45
本文编号：2505673
[Abstract]:ERP, as an outstanding representative of enterprise comprehensive resource planning management system, is the preferred goal of enterprise informatization. However, the success rate of ERP implementation in domestic enterprises is not satisfactory. Many enterprises have not received the expected results after investing a lot of manpower, material resources and financial resources. At present, the management mechanism of ERP project in our country is "information system engineering supervision system", but information system engineering supervision can only play a staff officer and guiding role. In order to increase the success rate of ERP implementation, enterprises should not only play a decisive and leading role in the process of ERP implementation, but also give full play to the function of internal audit, so as to promote the success of ERP implementation. This paper mainly studies the application of internal audit in the life cycle of ERP project. On the basis of analyzing the life cycle of ERP project, the basic theory of internal audit (including fiduciary economic responsibility theory, internal control theory, corporate governance structure theory) and the information system control standard framework (COBIT), which can be referred to by internal audit, this paper puts forward the necessity of internal audit participating in ERP project life cycle. At the same time, based on the idea of COBIT, this paper constructs the ERP project life cycle control goal framework (COBEC), under the guidance of COBEC, establishes the goal-oriented audit tracking model, probes into the key elements under this model, and focuses on the audit contents and methods of each stage of ERP project life cycle. At the same time, through the audit practice in each stage of ERP project life cycle of Desai Energy Technology Co., Ltd., it is confirmed that the use of internal audit in the process of ERP implementation can better find and feedback problems in time, provide managers with reference suggestions or countermeasures, and can effectively promote the successful implementation of ERP.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F270.7;F239.45
【引证文献】
相关博士学位论文 前1条
1 赵爱武;SAP环境下石化企业供应商风险预警研究[D];武汉理工大学;2012年
相关硕士学位论文 前2条
1 李成刚;基于项目生命周期的企业战略实施研究[D];中国海洋大学;2010年
2 朱晖;基于COBIT模型的医院信息系统内部控制研究[D];西南财经大学;2010年
，本文编号：2505673
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