The Influence of ERP system switching on Internal Auditing Mechanism - A Case Study

• Main Authors: Chin-Wen Chen, 陳勤文
• Other Authors: Xiao-Jun Wu
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/14969319355157644850

碩士 === 朝陽科技大學 === 企業管理系碩士班 === 97 === The mainly purpose of enterprise implementing the ERP system is to urge resources of conformity the information system, reduce the manpower cost and enhance corporate competitivity. However, ERP system implement has filled with quite the indefinite risk, and enterprise must mindfully assessment and compare the conditions of its function for choosing the suitable ERP system. In addition, ERP system may possiblely not to fit with the user habit and the operation flow improper, which may cause the whole working inefficiency and imfluence internal auditing. Therefore, how to reduce the enterprise operation risk and enhace internal auditing work are worthy of paying attention for top management. In this research, based on manufacture machinery industry in Taiwan, the author analyze and summarize the impacts of the ERP system switch on internal auditing by case studies and visiting several experienced correspondents in the research case company. The analysis base are adopt the 9 cycles ( including approval、authorization、verification、adjustment、double check、periodical physical inventory、record coherent、career responsibility、asset secure…etc.) to explore how the internal control and auditing process work, and the results indicated that incompletely functions may cause data deficiency and checking mechanism imperfection. Besides, auditors are not comfortable to express their suggestions and which may produce operate mistakes. This study suggest that enterprise need to introduce workflow and adopt Business Intelligence(BI) system to improve ERP function shortness.