【摘要】： 為了強化企業(yè)競爭力,許多企業(yè)都選擇了ERP系統(tǒng)去提高企業(yè)自身的經(jīng)營管理水平,但ERP項目的高投入、高風險的性質(zhì),使得其實施難度較大,實施成功率也較低。如何在實施ERP過程中規(guī)避風險是近年來,許多理論工作者和應用工作者探討的課題。 本論文通過采用內(nèi)部審計的最新理念,結合風險管理中的相關理論,從一個全新的視角來審視ERP實施過程中的風險防范和風險規(guī)避這個課題,希望能通過采用內(nèi)部審計的先進理念和方法為ERP實施風險管理提供一個新的途徑。 論文以長春帝旺公司ERP項目實施為背景。通過分析內(nèi)部審計的一般控制風險模型(COSO)和IT治理模型(COBIT)、內(nèi)部審計中風險管理方法和技術以及內(nèi)部審計的一般工作流程,在吸收了國內(nèi)外先進的風險管理審計理念的基礎上,建立了全新的ERP項目實施風險審計三階段的控制框架。 根據(jù)ERP項目風險管理的特殊性,提出“固有風險”和“不可預見風險”兩類風險概念,據(jù)此編制了ERP項目實施風險審計方案。在審計方案中提出一套新的ERP實施審計工作流程和審計工作程序,并且明確了ERP項目實施審計工作職責和內(nèi)容。 通過長春帝旺公司風險審計實踐,印證了利用內(nèi)部審計對ERP實施風險進行辨識、評估、分析和控制是有一定的有效性。
[Abstract]:In order to strengthen the competitiveness of enterprises, many enterprises have chosen ERP system to improve their own management level, but the high investment and high risk of ERP project make its implementation difficult and the success rate is low. How to avoid risks in the process of implementing ERP has been discussed by many theorists and application workers in recent years. By adopting the latest concept of internal audit and combining the relevant theories of risk management, this paper examines the subject of risk prevention and risk avoidance in the implementation of ERP from a new perspective. This paper hopes to provide a new way for ERP to implement risk management by adopting the advanced concepts and methods of internal audit. The background of this paper is the implementation of ERP project in Changchun Diwang Company. By analyzing the general control risk model of internal audit (COSO) and IT governance model (COBIT), internal audit risk management methods and techniques as well as the general internal audit workflow. On the basis of absorbing the advanced ideas of risk management audit at home and abroad, a new three-stage control framework for implementing risk audit in ERP project is established. According to the particularity of ERP project risk management, two kinds of risk concepts, "inherent risk" and "unpredictable risk", are put forward, and the risk audit scheme of ERP project is worked out. In the audit scheme, a set of new ERP implementation audit workflow and audit procedure are proposed, and the responsibility and content of ERP project implementation audit are clarified. Through the practice of risk audit in Changchun Diwang Company, it is proved that it is effective to use internal audit to identify, evaluate, analyze and control the implementation risk of ERP.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2006
【分類號】：F239.45

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