1 Introduction
The fast development of Information Technology (IT) forces industries to face not only
regional or national competition, but also global competition. Under this competitive
environment, companies rely on various information technologies to enhance their
competitiveness and operating performance. Specifically, Enterprise Resource Planning
(ERP) is a very important IT infrastructure inblueprints for becoming e-enterprises. ERP
systems are in the form of packaged software and have the ability to integrate and
optimise business processes of an enterpriseand to support organisational strategies
(Gulledge, 2006; Lee et al., 2006; Wei et al., 2005; Yusuf et al., 2004). ERP systems
improve the efficiency of management decisions and are functionally flexible in
adjusting with changes in business needs (Zheng et al., 2000). The consensus remains
that ERP is the best choice for enabling business enterprise processes (Gulledge, 2006).
Therefore, it is becoming more and more important in modern businesses (Wei et al.,
2005; Yusuf et al., 2004).
初中家长学校培训班后的一些心得体会After the outbreak of several corporate scandals, via the US Congress’ efforts, on
30 July 2002, the US President Bush eventually signed into law the ‘Sarbanes-Oxley
(SOX) Act of 2002’. His purpose is to restore the confidence of investors. The act is the
most dramatic change to federal securities laws since the 1930s. In addition, it affects not
only US companies, but also foreign companies, which the US government requires to
file regularly with the SEC. Regarding the SOX Act, most academics focus
their attention on Sections 302 and 404 (Damianides, 2005). Section 302 requires
corporate officers to prepare a statement certifying that financial statements and
disclosures are appropriate and are fairly presented. Furthermore, Section 404 requires
the management to establish and maintain an adequate internal control structure
and procedures for financial reporting and to assess their effectiveness. Kopp and
O’Donnell (2005) state that 本文来自优.文'论,文·网原文请找腾讯752018766
“internal controls are oversight practices and processing constraints an
organization uses to help ensure that its assets are protected from
misappropriation and its systems providereliable information about business
transactions.”
Thus, establishing and maintaining an effective internal control system is particularly
important to organisations.
In order to have similarly effective internalcontrol as that of US companies after the
enactment of the SOX Act, there is an increasing demand for informational software
such as ERP system integrative tools inglobal enterprises. ERP systems not only
integrate information from different departments and allow departments to share
information, but also provide timely information for managerial decision purposes.
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