發(fā)布時(shí)間：2018-12-18 02:40

【摘要】： 為了強(qiáng)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(xiàng)目的高投入、高風(fēng)險(xiǎn)的性質(zhì),使得其實(shí)施難度較大,實(shí)施成功率也較低。如何在實(shí)施ERP過程中規(guī)避風(fēng)險(xiǎn)是近年來,許多理論工作者和應(yīng)用工作者探討的課題。 本論文通過采用內(nèi)部審計(jì)的最新理念,結(jié)合風(fēng)險(xiǎn)管理中的相關(guān)理論,從一個(gè)全新的視角來審視ERP實(shí)施過程中的風(fēng)險(xiǎn)防范和風(fēng)險(xiǎn)規(guī)避這個(gè)課題,希望能通過采用內(nèi)部審計(jì)的先進(jìn)理念和方法為ERP實(shí)施風(fēng)險(xiǎn)管理提供一個(gè)新的途徑。 論文以長春帝旺公司ERP項(xiàng)目實(shí)施為背景。通過分析內(nèi)部審計(jì)的一般控制風(fēng)險(xiǎn)模型(COSO)和IT治理模型(COBIT)、內(nèi)部審計(jì)中風(fēng)險(xiǎn)管理方法和技術(shù)以及內(nèi)部審計(jì)的一般工作流程,在吸收了國內(nèi)外先進(jìn)的風(fēng)險(xiǎn)管理審計(jì)理念的基礎(chǔ)上,建立了全新的ERP項(xiàng)目實(shí)施風(fēng)險(xiǎn)審計(jì)三階段的控制框架。 根據(jù)ERP項(xiàng)目風(fēng)險(xiǎn)管理的特殊性,提出“固有風(fēng)險(xiǎn)”和“不可預(yù)見風(fēng)險(xiǎn)”兩類風(fēng)險(xiǎn)概念,據(jù)此編制了ERP項(xiàng)目實(shí)施風(fēng)險(xiǎn)審計(jì)方案。在審計(jì)方案中提出一套新的ERP實(shí)施審計(jì)工作流程和審計(jì)工作程序,并且明確了ERP項(xiàng)目實(shí)施審計(jì)工作職責(zé)和內(nèi)容。 通過長春帝旺公司風(fēng)險(xiǎn)審計(jì)實(shí)踐,印證了利用內(nèi)部審計(jì)對ERP實(shí)施風(fēng)險(xiǎn)進(jìn)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(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】：2006
【分類號】：F239.45

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