企業資源規劃系統內部控制功能之實證研究

• Main Authors: Yin Jo Yin, 殷若瑛
• Other Authors: Chiung Feng Ko
• Format: Others
• Language: zh-TW
• Published: 2002
• Online Access: http://ndltd.ncl.edu.tw/handle/45727620924575619125

碩士 === 東吳大學 === 會計學系 === 90 === Abstract The study focuses on an investigation on the concept of internal control functions for Enterprise Resources Planning (ERP) systems in Taiwan non-public-offer corporations. This study investigates the opinions of internal auditor in an empirical comparison of ERP system in the using and non-using firms within Taiwan. It also examines one leading domestic ERP provider whether integrally embedded internal control in its ERP systems or not. Following main findings are reached through this study: 1.By computerization and data integration, ERP system could increase the efficiency of operating activities. When ERP consultant companies implementing systems, they will examine the ongoing procedures, than find out inefficiency area based on their experience or vender provided standard procedures. After revision of these areas, efficiency can be increased. 2.The ERP vender uses many control functions to improve the effectiveness and efficiency and to reduce the impact or risk at off person''s guard. 3.The internal auditors of the non-using ERP firms are more optimistic on internal control functions than those of using ERP firms. 4.The higher the recognition on internal control functions, the more satisfied for internal auditors. In conclusion, only part of internal control functions are realized by internal auditors, suggestion of this study''s findings may be done for ERP vendors to offer more education opportunities for users by understanding and utilizing ERP system. This will result in more expected benefits.