【摘要】： ERP作為企業(yè)全面資源計(jì)劃管理系統(tǒng)的杰出代表,是企業(yè)信息化的首選目標(biāo),然而,ERP在國內(nèi)企業(yè)的實(shí)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(cái)力后并沒有收到預(yù)期的效果。目前在我國ERP項(xiàng)目的管理機(jī)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(gè)參謀和指導(dǎo)作用,為了加大ERP實(shí)施的成功率,企業(yè)除了在ERP實(shí)施的過程中處于主動(dòng)和主導(dǎo)的地位,發(fā)揮決定性和領(lǐng)導(dǎo)性作用,還應(yīng)充分發(fā)揮內(nèi)部審計(jì)的功能,從而促進(jìn)ERP實(shí)施成功。本文主要就內(nèi)部審計(jì)在ERP項(xiàng)目生命周期中的應(yīng)用進(jìn)行了研究。 在分析ERP項(xiàng)目生命周期、內(nèi)部審計(jì)基礎(chǔ)理論(包括受托經(jīng)濟(jì)責(zé)任理論、內(nèi)部控制理論、公司治理結(jié)構(gòu)理論)及內(nèi)部審計(jì)可參考的信息系統(tǒng)控制標(biāo)準(zhǔn)框架(COBIT)的基礎(chǔ)上,提出了內(nèi)部審計(jì)參與ERP項(xiàng)目生命周期的必然性。同時(shí)借鑒COBIT的思想上構(gòu)建了ERP項(xiàng)目生命周期控制目標(biāo)框架(COBEC),在COBEC的指引下,確立了以目標(biāo)為導(dǎo)向的審計(jì)跟蹤模式,對該模式下的關(guān)鍵要素進(jìn)行了探討,并重點(diǎn)研究了ERP項(xiàng)目生命周期各階段的審計(jì)內(nèi)容和方法。同時(shí)通過在德賽能源科技有限公司ERP項(xiàng)目生命周期各階段的審計(jì)實(shí)踐,印證了在ERP實(shí)施過程中利用內(nèi)部審計(jì)能更好的及時(shí)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(jìn)ERP的成功實(shí)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(xué)位授予單位】：中南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F270.7;F239.45

【引證文獻(xiàn)】

相關(guān)博士學(xué)位論文 前1條

1 趙愛武;SAP環(huán)境下石化企業(yè)供應(yīng)商風(fēng)險(xiǎn)預(yù)警研究[D];武漢理工大學(xué);2012年

相關(guān)碩士學(xué)位論文 前2條

1 李成剛;基于項(xiàng)目生命周期的企業(yè)戰(zhàn)略實(shí)施研究[D];中國海洋大學(xué);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(cái)經(jīng)大學(xué);2010年

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本文編號：2505673