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ERO system: implementation, audit and control risks

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par Borhen KHATIB
INSEEC - MSc Program in Audit and Control Management 2010
  

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4.1.3.1. Visibility

4.1.3.2. Control

4.1.3.3. Efficiency

4.1.4. Common mistakes ................................................................................. 29

4.1.4.1. Poor planning

4.1.4.2. Lack of focus

4.1.4.3. Auditors skills

4.1.4.4. Reliance on technology

4.2. What should be reviewed? 31

4.2.1. Hardware

4.2.2. Network

4.2.3. Software

4.2.4. Processes

4.2.5. users work

4.3. Required Action

5. ERP CEGID Implementation: Case AS-SOLAR FRANCE .............. 36

5.1. Introduction

5.1.1. AS-Solar, CEGID and evolution of the implementation 36

5.1.1.1. About CEGID ERP System

5.1.1.2. AS-Solar, evolution of the ERP implementation

5.2. Review management process 40
5.2.1. Audit services

5.2.2. Audit Purchases Department

5.2.3. Audit Sales department

5.2.4. Recommendations

5.3. Implementation phases 44

5.3.1. launch phase 44

5.3.2. Design phase........................................................................................... 44

5.3.3. Implementation of the solution ............................... 45

5.3.3.1. Coordinate sub-projects by service

5.3.3.2. Integration of two new module

5.3.4. Management process of the company after implementation

5.4. Test and control 47

Conclusion.............................................................................................................................. 48

Reference..................................................................................................................................50

1. Introduction

ERP systems facilitate horizontal and vertical integration of business processes across an organization via a synchronized suite of software applications. ERP systems successfully implemented, can enable companies to better manage supply chains, perform business reengineering and reorganize their accounting processes along with different other functions. In addition, observed that ERP systems are currently becoming a necessary tool for companies to remain competitive in this new business environment rather than constituting a new strategic move.

However, ERP systems are usually accompanied with changes in business processes in companies. ERP systems bring about changes in internal control, business process, and segregation of duties. Typically, organizations may need to reengineer business processes and make essential changes for successful implementation of ERP systems. Such changes brought about by ERP systems affect the ways auditors perform their duties.

It is important to understand how this ERP environment is affecting auditors work and responsibility. What makes this topic interesting is because several researchers are quick to point out the need for auditors to adapt to changes brought about with ERP evolution, yet understanding how these changes affect auditors have not been adequately investigated.

Structure of the Study

This study is divided into five chapters. The first chapter covers the introduction and structure of the study.

Chapter two, will review briefly enterprises resource planning (ERP) systems. This will help to present a clear understanding of ERP System Implementation.

Chapter three discusses enterprises resource planning (ERP) systems, their technical characteristics and their architecture. It will present a detailed understanding of ERP systems and phases of implementation.

Chapter four will review briefly auditing and audit process. This will help to present a clear understanding of audit approach and steps performed by auditors in audit engagements.

Chapter five introduces the empirical part of this study. Implementation of the ERP CEGID System with AS-Solar France team and present how audit can effect implementation phases.

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