The case study of Sarbanes-Oxley compliance in ERP system

• Main Authors: Yi-Ting Chien, 簡憶婷
• Other Authors: 蔡文賢
• Format: Others
• Language: zh-TW
• Published: 2017
• Online Access: http://ndltd.ncl.edu.tw/handle/g725fq

碩士 === 國立中央大學 === 會計研究所企業資源規劃會計碩士在職專班 === 105 === Nowadays, the development of information technology provides integrated, effective and strategic information for enterprise managers who can make more accurate decisions. The objective of this essay is to analyze A company’s ERP implementation status through interviews and case studies. The essay scope includes the impact of current business process, the benefits of ERP implementation and the influence of whole corporate performance after ERP implementation. To summarize the “Sarbanes-Oxley Compliance audit under ERP system”, the key success factors include as following: “Employees carry out SOX Compliance exactly”, “Organizational structure reintegration and develop complete and clear Authorization and Approval policy”, “All transactions need complete authorization and approve”, “Every business process needs to have SOP and complies with Sarbanes-Oxley fully”, “ Every level of organization understands and conducts internal control target, auditing process, personal responsibility and process documentation”, “Data quality management, monitoring of operation process and authorization division”, “Develop control documents and record all relevant application control reports”. In this case, the company changes current business process to comply with SOX and meet company’s requirement and management team’s expected target. Through this case study, we can understand how company complies with SOX and changes its business process to gain more advantages. Also, we review the benefits of the change of operation flow after complying with SOX.