碩士 / 國立中央大學 / 資訊管理研究所 / 97 / To make a company working more efficient, it need to make effective integrate resource,
reduce cost and improve completive, implement ERP could be a critical decision. After
implement ERP, due to the use of the system, process become more simplify, it can gradually
move towards paperless environments, this will effect and change the way of internal auditing.
Through internal Auditing, we will understand how creating an internal auditing system will
improve internal control, and can avoid lost.
After implement ERP , it changes the way of internal auditing, and has cause the following
ricks , this include lack of trading history , consistency in working procedure, lack of division of
labor, mistake occurs or change of fraudulent , reduce support from internal specialist, super user
occurs..Etc .Through case study, we analyze and summarize the way that company develop an
internal control system to avoid those internal audit risks
This research demonstrated that applying a successful internal control management, including
fully discussion and research of the internal control laws and regulations, checking the logic of
working procedure, developing internal auditing system and strengthens the management process
Proposed the establishment will control from the inside outside the investigation formula, but
also will have to convince the user to accept, to process the staff resistance properly and controls
from the inside the management result to merge the staff examination results and so on.
Keywords: ERP, Internal Auditing, Internal Control
| Identifer | oai:union.ndltd.org:TW/097NCU05396045 |
| Date | January 2009 |
| Creators | HOM-ZEN YANG, 楊鴻鎮 |
| Contributors | Yi-Wen Fan, 范懿文 |
| Source Sets | National Digital Library of Theses and Dissertations in Taiwan |
| Language | zh-TW |
| Detected Language | English |
| Type | 學位論文 ; thesis |
| Format | 58 |
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