Abstract:After the outbreak of numerous accounting-related scandals, the
significance of internal control became the focus of the public’s attention.
In order to recover investors’ confidence in the capital market, US President
Bush signed into law the Sarbanes-Oxley (SOX) Act in 2002. Using the view
that the SOX Act enhances internal control over financial reporting as the basis,
we explore elements of internal control in Enterprise Resource Planning (ERP)
system environments. We build an internal control framework with
5 dimensions and 19 detailed factors. Then, we use the framework in our
survey of Taiwan public companies that implement ERP systems. We find
that the five most important internal control factors are as follows.
(1) Establishment of Information Technology (IT) organisations and their
relations; (2) integration and communication of financial information;
(3) development of IT strategic plans;(4) management of information quality;
(5) monitoring of operating procedures. 本文来自优.文'论,文·网原文请找腾讯324-9114
Keywords:enterprise resource planning; ERP; Sarbanes-Oxley Act; SOX;
internal control; analytic hierarchy process; AHP; Delphi method.
Referenceto this paper should be made as follows: Huang, S-M., Hsieh, P-G.,
Tsao, H-H. and Hsu, P-Y. (2008) ‘A structural study of internal
control for ERP system environments: a perspective from the Sarbanes-Oxley
Act’, Int. J. Management and Enterprise Development, Vol. 5, No. 1,
pp.102–121. 开办健康排毒餐厅市场调查报告
Biographical notes:Shi-Ming Huang is a Professor of Accounting and
Information Technology at National Chung Cheng University. He has a
Doctoral degree in Computer and Information System from the University of
Sunderland. His research areas include e-commerce, ERP, computer audit and
information system reengineering.
Pei-Gin Hsieh is an Assistant Professor of Accounting and Information
Technology at National Chung Cheng University. She received a Doctoral
degree in Accounting from Case WesternReserve University. Her research
areas include financial analysis, corporate governance, earnings management
and accounting information systems. 2638
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