本文選題：內(nèi)部審計(jì) + ERP項(xiàng)目實(shí)施　； 參考：《西安理工大學(xué)》2008年碩士論文

【摘要】： ERP項(xiàng)目實(shí)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(gè)項(xiàng)目應(yīng)用涉及面廣、難度大、周期長,從而使項(xiàng)目具有高風(fēng)險(xiǎn)特點(diǎn)。風(fēng)險(xiǎn)管理是項(xiàng)目管理的重要組成部分,但ERP項(xiàng)目實(shí)施中,由于風(fēng)險(xiǎn)管理工作主體缺失,對項(xiàng)目風(fēng)險(xiǎn)缺乏真正有效的管理和控制。現(xiàn)實(shí)中,企業(yè)實(shí)施ERP的項(xiàng)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(shí)施任務(wù),同時(shí)由于項(xiàng)目組成員之間的利益關(guān)系,常常使風(fēng)險(xiǎn)管理工作得不到真正貫徹和落實(shí),導(dǎo)致流于形式,從而形成風(fēng)險(xiǎn)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(xiǎn)大大增加,僅提供監(jiān)督職能的內(nèi)部審計(jì)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(jì)職能領(lǐng)域向企業(yè)風(fēng)險(xiǎn)管理方向發(fā)展。作為企業(yè)的一個(gè)內(nèi)部職能部門,內(nèi)部審計(jì)若能在項(xiàng)目實(shí)施中進(jìn)行全程的風(fēng)險(xiǎn)管理,可極大減少項(xiàng)目風(fēng)險(xiǎn),促進(jìn)項(xiàng)目順利實(shí)施,因此,將內(nèi)部審計(jì)與ERP項(xiàng)目實(shí)施風(fēng)險(xiǎn)管理相結(jié)合進(jìn)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(xiàn)的基礎(chǔ)上,以ERP項(xiàng)目實(shí)施為研究背景,對內(nèi)部審計(jì)如何參與ERP實(shí)施風(fēng)險(xiǎn)管理進(jìn)行了深入探討。論文首先對ERP項(xiàng)目實(shí)施風(fēng)險(xiǎn)審計(jì)進(jìn)行了總體設(shè)計(jì),分析了ERP實(shí)施風(fēng)險(xiǎn)特點(diǎn),并對內(nèi)部審計(jì)在ERP實(shí)施中的組織位置進(jìn)行了定位;其次,在提出ERP實(shí)施風(fēng)險(xiǎn)審計(jì)流程的構(gòu)建原則基礎(chǔ)上,設(shè)計(jì)了流程框架及運(yùn)行機(jī)制,構(gòu)建了ERP項(xiàng)目實(shí)施風(fēng)險(xiǎn)審計(jì)流程,并詳細(xì)闡述了流程中的各環(huán)節(jié);然后在基于重點(diǎn)審計(jì)和有限目標(biāo)的考慮下,針對ERP實(shí)施風(fēng)險(xiǎn)審計(jì)中的難點(diǎn)——關(guān)鍵活動(dòng)風(fēng)險(xiǎn)的量化,選取了三項(xiàng)關(guān)鍵活動(dòng)風(fēng)險(xiǎn):ERP立項(xiàng)風(fēng)險(xiǎn)、ERP軟件供應(yīng)商選擇風(fēng)險(xiǎn)以及ERP實(shí)施培訓(xùn)風(fēng)險(xiǎn)建立了相應(yīng)風(fēng)險(xiǎn)評估模型,以供審計(jì)人員在實(shí)施風(fēng)險(xiǎn)審計(jì)中應(yīng)用;最后運(yùn)用實(shí)證驗(yàn)證了ERP實(shí)施風(fēng)險(xiǎn)審計(jì)流程與風(fēng)險(xiǎn)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(xiàn)】

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(shí)施過程中的風(fēng)險(xiǎn)因素研究[D];華南理工大學(xué);2011年

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本文編號：1767920