| Summary: | 碩士 === 國立中正大學 === 會計與資訊科技研究所 === 97 === Since the ERP (Enterprise Resource Planning) system has already become the essential information system in enterprises, auditors with their professional specialty and experience should possess extra ability of dealing with information technology for evaluating internal control under computerized audit environment. As the result, it will affect audit behavior of internal control after applying ERP system.
The internal audit is the crucial managerial and controlling activity for enterprises. However, with the ERP system eventually replacing the traditional AIS (Accounting Information System), further evaluation should be mad to see if auditors using the same audit theory, design and audit as traditional AIS system applied can deal with new ERP system.
The purpose of this research is to analyze one of nine circles, the production cost circle, the influence of internal audit difference, emerging risk and procedures divergence after ERP system applied. Through unstructured interviews and questionnaire investigation, analyze the difference between applying AIS system and ERP system, possible risk and corresponding control requirement.
Through the empirical analysis, this research has concluded as follows：
1.Whether to use ERP or not, the total quantity in the control point is the same. However, the impacts on internal control after applying ERP system are ordered as following：a) Production arrangement, b) Warehouse management, c) Inventory check, d) Waste material management and e) Production cost calculation.
2.ERP system can enhance more cost saving and efficiency.
3.It is unable to replace manual control items such as operation evaluation, permission and quality management after implementing ERP.
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