本文選題：內(nèi)部審計 + ERP項目實施��； 參考：《西安理工大學(xué)》2008年碩士論文

【摘要】： ERP項目實施由于涉及到業(yè)務(wù)流程重組、管理模式轉(zhuǎn)變、組織結(jié)構(gòu)調(diào)整等一系列變革,整個項目應(yīng)用涉及面廣、難度大、周期長,從而使項目具有高風(fēng)險特點。風(fēng)險管理是項目管理的重要組成部分,但ERP項目實施中,由于風(fēng)險管理工作主體缺失,對項目風(fēng)險缺乏真正有效的管理和控制。現(xiàn)實中,企業(yè)實施ERP的項目組成員多是抽調(diào)各部門的業(yè)務(wù)骨干,他們由于忙于本職工作,再加上分配的實施任務(wù),同時由于項目組成員之間的利益關(guān)系,常常使風(fēng)險管理工作得不到真正貫徹和落實,導(dǎo)致流于形式,從而形成風(fēng)險管理盲區(qū)。近年來隨著企業(yè)經(jīng)營環(huán)境變得日趨復(fù)雜,企業(yè)面臨的各種風(fēng)險大大增加,僅提供監(jiān)督職能的內(nèi)部審計部門越來越不適應(yīng)現(xiàn)代企業(yè)發(fā)展需要,內(nèi)部審計職能領(lǐng)域向企業(yè)風(fēng)險管理方向發(fā)展。作為企業(yè)的一個內(nèi)部職能部門,內(nèi)部審計若能在項目實施中進行全程的風(fēng)險管理,可極大減少項目風(fēng)險,促進項目順利實施,因此,將內(nèi)部審計與ERP項目實施風(fēng)險管理相結(jié)合進行研究具有重要意義。 本文在研究了大量國內(nèi)外相關(guān)文獻的基礎(chǔ)上,以ERP項目實施為研究背景,對內(nèi)部審計如何參與ERP實施風(fēng)險管理進行了深入探討。論文首先對ERP項目實施風(fēng)險審計進行了總體設(shè)計,分析了ERP實施風(fēng)險特點,并對內(nèi)部審計在ERP實施中的組織位置進行了定位;其次,在提出ERP實施風(fēng)險審計流程的構(gòu)建原則基礎(chǔ)上,設(shè)計了流程框架及運行機制,構(gòu)建了ERP項目實施風(fēng)險審計流程,并詳細闡述了流程中的各環(huán)節(jié);然后在基于重點審計和有限目標的考慮下,針對ERP實施風(fēng)險審計中的難點——關(guān)鍵活動風(fēng)險的量化,選取了三項關(guān)鍵活動風(fēng)險:ERP立項風(fēng)險、ERP軟件供應(yīng)商選擇風(fēng)險以及ERP實施培訓(xùn)風(fēng)險建立了相應(yīng)風(fēng)險評估模型,以供審計人員在實施風(fēng)險審計中應(yīng)用;最后運用實證驗證了ERP實施風(fēng)險審計流程與風(fēng)險評估模型的有效性與可行性。
[Abstract]:The implementation of ERP project involves a series of changes such as business process reengineering, management mode change, organizational structure adjustment and so on. The application of the whole project involves a wide range, difficulty and long period, which makes the project have the characteristics of high risk.Risk management is an important part of project management, but in the implementation of ERP project, due to the lack of the main body of risk management, the project risk is lack of effective management and control.In reality, most of the project team members who implement ERP in an enterprise are the business backbone of each department, because they are busy with their own duties, plus the assigned implementation tasks, at the same time, due to the interests of the members of the project team,It often makes the risk management work can not be really carried out and implemented, resulting in formality, thus forming risk management blind zone.In recent years, as the business environment of enterprises becomes more and more complex, the risks faced by enterprises are greatly increased. The internal audit departments, which only provide supervision functions, are becoming less and less suitable for the development needs of modern enterprises.The internal audit function domain develops to the enterprise risk management direction.As an internal functional department of the enterprise, if the internal audit can carry out the whole process of risk management in the implementation of the project, it can greatly reduce the project risk and promote the smooth implementation of the project.It is of great significance to combine internal audit with ERP project risk management.Based on the study of a large number of domestic and foreign literatures, this paper discusses how internal audit can participate in the implementation of ERP risk management based on the background of ERP project implementation.Firstly, the overall design of ERP project implementation risk audit is carried out, and the characteristics of ERP implementation risk are analyzed, and the organizational position of internal audit in ERP implementation is positioned; secondly,On the basis of putting forward the construction principle of ERP implementing risk audit process, this paper designs the process framework and operation mechanism, constructs the ERP project implementation risk audit process, and expounds in detail the links in the process.Then based on the consideration of key audit and limited objective, aiming at the difficulty in implementing risk audit in ERP, the quantification of key activity risk,Select three key activity risk: ERP project risk ERP software supplier selection risk and ERP implementation training risk set up the corresponding risk assessment model for auditors to apply in the implementation of risk audit;Finally, the validity and feasibility of ERP risk audit process and risk assessment model are verified.
【學(xué)位授予單位】：西安理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2008
【分類號】：F239.4

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 魏亞麗;SAP Business One在中小企業(yè)實施過程中的風(fēng)險因素研究[D];華南理工大學(xué);2011年

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本文編號：1767920