However, ERP systems decrease the needfor paper documents and hence cause
transaction trails to be incomplete. This makes the detection of error sources difficult and
increases the risk of information leakage and losses. Therefore, management must
consider their companies’ characteristics in information system environments and design
internal control procedures accordingly.Hence, making sure that ERP systems
implement the focal points of internal control, and working out appropriate internal
control procedures after implementing ERP systems are important management issues.
Resolving these issues ensures that the information that ERP systems provide for
managerial decisions is accurate, complete and confidential.
Since prior literature places little focus on these issues, this paper investigates
important factors of internal control in an ERP environment. Using the SOX Act
as the basis, this study establishes a framework for internal control in ERP
system environments. We then use the framework to survey Taiwan public companies
with ERP systems. We find that the five mostimportant internal control factors are as
follows:
大学市场营销比赛策划书 1 establishment of 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.
Although subjects with different job functions give different rankings for the relative
importance of these five factors,they consistently agree that the five factors are the most
important internal control factors in ERP environments.
This paper provides weights and rankings of elements in the framework to companies
wishing to implement ERP systems. Furthermore, we provide e-companies with a better
internal control structure to help diminish risks. Our purpose is to help companies
achieve the SOX Act’s goal of having good internal control of the financial reporting
process. The results of this study can also provide reference to regulators when
establishing internal control related legislations.
We organise the remainder of this paper as follows. Section 2 presents the
literature review. Section 3 exhibits the methodology. Section 4 shows our survey
results. We provide a discussion of the results in Section 5. Finally, we conclude
the paper, and provide limitations of the study and direction for further research in the
last section.
2 Literature review
2.1 Enterprise resource planning
Since the mid-1990s, companies around the world are beginning to value ERP
and implement ERP systems (Mabert et al., 2003). ERP systems integrate and
interconnect every part of enterprises through IT (Davenport, 1998). ERP system
implementations are critical, costly and yet time consuming (Davenport, 1998;
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