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本文采用扎根理论的研究范式,通过对国内外现有研究资料和国际有关组织颁布的相关规章的分析处理,取得了ERP信息系统信息循环内部控制的各控制要点,构建出信息系统信息循环内部控制框架。对提高ERP系统内部控制质量可起有效借鉴及应用作用。一、问题的提出在信息技术日益普及以及各种商业交易陆续采用电脑化作业处理的趋势下,越来越多的企业选择导入信息系统以协
This paper adopts the research paradigm of grounded theory, and through the analysis and processing of the existing research data both at home and abroad and the relevant regulations promulgated by relevant international organizations, obtains the control points of internal control of ERP information system information cycle and constructs the internal control of information system information cycle frame. To improve the quality of internal control ERP system can play an effective reference and application. First, the issue raised With the increasing popularity of information technology and various commercial transactions have gradually adopted the trend of computerized operations, more and more enterprises choose to import information systems to help