Keywords: ERP system; risk management; internal control
Chinese Classification Number: F406 Literature Identifier: A Article Number: 1001-828X(2014)08-000-01
I. ERP Management Information System and Its Technical Characteristics
ERP is the abbreviation of Enterprise Resource Planning (ERP), which is essentially the planning, control and management of the resources of an enterprise. ERP system is a means of planning, controlling and managing the resources of an enterprise.ERP system refers to the management platform that is built on the basis of information technology and provides decision-making operation means for the decision-making level and employees of the enterprise with systematic management ideas.
The technical characteristics of the ERP system are as follows:
(1) support for large and medium-sized enterprises across the region of the systematic management mode, with powerful statistical analysis and decision-making support functions.
(2) with the help of network communication, Internet and distribution of database technology, using a combination of centralized and distributed form, to achieve the dynamic management information **** enjoy.
3 application of the latest Web database technology, browser / server technology and client / server combination, support for e-commerce application mode, and provide users with a friendly interface.
(4) strict user rights management, information security and high reliability.
Two, ERP system risk identification
Combined with the ERP system practice development and application experience, the system risk assessment can be divided into four categories, namely, business risk, control risk, system risk and security risk.