基于ERP項目生命周期的內(nèi)部審計研究
發(fā)布時間：2019-06-25 12:08
【摘要】： ERP作為企業(yè)全面資源計劃管理系統(tǒng)的杰出代表,是企業(yè)信息化的首選目標,然而,ERP在國內(nèi)企業(yè)的實施成功率不盡如人意,不少企業(yè)在投入了大量的人力、物力、財力后并沒有收到預期的效果。目前在我國ERP項目的管理機制是“信息系統(tǒng)工程監(jiān)理制”,但是信息系統(tǒng)工程監(jiān)理只能起一個參謀和指導作用,為了加大ERP實施的成功率,企業(yè)除了在ERP實施的過程中處于主動和主導的地位,發(fā)揮決定性和領導性作用,還應充分發(fā)揮內(nèi)部審計的功能,從而促進ERP實施成功。本文主要就內(nèi)部審計在ERP項目生命周期中的應用進行了研究。 在分析ERP項目生命周期、內(nèi)部審計基礎理論(包括受托經(jīng)濟責任理論、內(nèi)部控制理論、公司治理結構理論)及內(nèi)部審計可參考的信息系統(tǒng)控制標準框架(COBIT)的基礎上,提出了內(nèi)部審計參與ERP項目生命周期的必然性。同時借鑒COBIT的思想上構建了ERP項目生命周期控制目標框架(COBEC),在COBEC的指引下,確立了以目標為導向的審計跟蹤模式,對該模式下的關鍵要素進行了探討,并重點研究了ERP項目生命周期各階段的審計內(nèi)容和方法。同時通過在德賽能源科技有限公司ERP項目生命周期各階段的審計實踐,印證了在ERP實施過程中利用內(nèi)部審計能更好的及時發(fā)現(xiàn)和反饋問題,為管理者提供可參考的建議或?qū)Σ?能有效促進ERP的成功實施。
[Abstract]:ERP, as an outstanding representative of enterprise comprehensive resource planning management system, is the preferred goal of enterprise informatization. However, the success rate of ERP implementation in domestic enterprises is not satisfactory. Many enterprises have not received the expected results after investing a lot of manpower, material resources and financial resources. At present, the management mechanism of ERP project in our country is "information system engineering supervision system", but information system engineering supervision can only play a staff officer and guiding role. In order to increase the success rate of ERP implementation, enterprises should not only play a decisive and leading role in the process of ERP implementation, but also give full play to the function of internal audit, so as to promote the success of ERP implementation. This paper mainly studies the application of internal audit in the life cycle of ERP project. On the basis of analyzing the life cycle of ERP project, the basic theory of internal audit (including fiduciary economic responsibility theory, internal control theory, corporate governance structure theory) and the information system control standard framework (COBIT), which can be referred to by internal audit, this paper puts forward the necessity of internal audit participating in ERP project life cycle. At the same time, based on the idea of COBIT, this paper constructs the ERP project life cycle control goal framework (COBEC), under the guidance of COBEC, establishes the goal-oriented audit tracking model, probes into the key elements under this model, and focuses on the audit contents and methods of each stage of ERP project life cycle. At the same time, through the audit practice in each stage of ERP project life cycle of Desai Energy Technology Co., Ltd., it is confirmed that the use of internal audit in the process of ERP implementation can better find and feedback problems in time, provide managers with reference suggestions or countermeasures, and can effectively promote the successful implementation of ERP.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F270.7;F239.45
本文編號：2505673
[Abstract]:ERP, as an outstanding representative of enterprise comprehensive resource planning management system, is the preferred goal of enterprise informatization. However, the success rate of ERP implementation in domestic enterprises is not satisfactory. Many enterprises have not received the expected results after investing a lot of manpower, material resources and financial resources. At present, the management mechanism of ERP project in our country is "information system engineering supervision system", but information system engineering supervision can only play a staff officer and guiding role. In order to increase the success rate of ERP implementation, enterprises should not only play a decisive and leading role in the process of ERP implementation, but also give full play to the function of internal audit, so as to promote the success of ERP implementation. This paper mainly studies the application of internal audit in the life cycle of ERP project. On the basis of analyzing the life cycle of ERP project, the basic theory of internal audit (including fiduciary economic responsibility theory, internal control theory, corporate governance structure theory) and the information system control standard framework (COBIT), which can be referred to by internal audit, this paper puts forward the necessity of internal audit participating in ERP project life cycle. At the same time, based on the idea of COBIT, this paper constructs the ERP project life cycle control goal framework (COBEC), under the guidance of COBEC, establishes the goal-oriented audit tracking model, probes into the key elements under this model, and focuses on the audit contents and methods of each stage of ERP project life cycle. At the same time, through the audit practice in each stage of ERP project life cycle of Desai Energy Technology Co., Ltd., it is confirmed that the use of internal audit in the process of ERP implementation can better find and feedback problems in time, provide managers with reference suggestions or countermeasures, and can effectively promote the successful implementation of ERP.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2007
【分類號】：F270.7;F239.45
【引證文獻】
相關博士學位論文 前1條
1 趙愛武;SAP環(huán)境下石化企業(yè)供應商風險預警研究[D];武漢理工大學;2012年
相關碩士學位論文 前2條
1 李成剛;基于項目生命周期的企業(yè)戰(zhàn)略實施研究[D];中國海洋大學;2010年
2 朱暉;基于COBIT模型的醫(yī)院信息系統(tǒng)內(nèi)部控制研究[D];西南財經(jīng)大學;2010年
，本文編號：2505673
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