一种基于控制数据检查的ERP内部控制测试方法

An Internal Control Testing Method for ERP Based on the Control Data Checking

由于ERP系统的复杂性,传统的信息系统内部控制测试方法费时费力,难以奏效。作为一种商品化的软件,ERP中的许多控制标准和控制方法都通过参数配置的方式实现。本文针对ERP系统内部控制参数化的特点,提出了一种崭新的基于控制数据检查的ERP内部控制测试方法。这种方法以ERP业务流程分析入手,寻找业务流程各个环节上的关键控制点,通过检查关键控制点的控制数据来测试ERP系统内部控制的有效性。本文最后以某航空公司固定资产折旧审计为例,阐述了这种方法在实际工作中的可行性与有效性。

Due to the complexity of ERP systems, traditional internal control testing methods for information system are time-consuming, difficult to work. As commercial software, many control criteria and control methods are imple- mented by configuring the parameters in ERP. For this feature, this paper proposed a new internal control testing method for ERP based on the control data checking. This method is to start with ERP business process analysis, loo- king on the key control points in all aspects of the business process, by checking control data in the key control points to test the effectiveness of internal control of ERP system. Finally, a practical case on the depreciation of fixed assets in an airline audit is provided to describe this method in practical work in the feasibility and effective- ness.