Case Study of the ERP and Internal Control Integration of Electronic Data Processing Cycle

• Main Authors: LEE, YUNG-HUA, 李永華
• Other Authors: LU, TE-TSAI
• Format: Others
• Language: zh-TW
• Published: 2016
• Online Access: http://ndltd.ncl.edu.tw/handle/12378546029545604503

碩士 === 崑山科技大學 === 企業管理研究所 === 104 === With the rapid development of globalization economic, companies are facing severe competition. Therefore, the business extensive used information technology in traditional business process to reduce operation costs. In the information oriented operating environment, the management system will inevitably be different with the traditional business process. The environmental of information system influences the design of internal control and accounting system. Thus, the related risks of internal controls and electronic data processing should not be ignored. How to strengthen internal control system and improve information system integration are the two major issues of the modern business operation. It is increasingly important for businesses used enterprise resource planning (ERP) system to integrate a variety of daily work processes, improve operational efficiency, reduce the risk, and enhance the competitiveness of enterprises. Results indicated that the key factors that affected the ERP and internal control integration of electronic data processing cycle are Access Control , Parameter control, Program Control, Data Control. The design and execution of the internal control system will affect the result for the internal control. Also, regularly checking and modification are important for the internal control system. The level of implement for the key factors of internal information control and management will affect the efficiency of the ERP and internal control system. In this study, an example will be provided for private entities reference.