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Revue du module AR (comptabilité client) du progiciel JDEdwards d'une société pétrolière dans le cadre d'une mission d'audit financier


par Jarraya Bacem
Ecole Supérieure de Commerce de SFAX
Traductions: en Original: fr Source:

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3 AUDIT OF THE ERP 

3.1 Presentation

The integrated software packages of management became impossible to circumvent for certain Tunisian companies and they monopolize an increasingly significant part of market.

The ERP east defines as being a tool for reorganization of the company. Its goal is to make it possible the companies to more easily achieve their goals, namely to improve to a significant degree their productivity and their competitiveness.

This tool makes it possible a company to make migrate, partly or entirely, its current data-processing applications towards an integrated software package.

3.1.1 History

In an economic context in perpetual evolution, where the increasing complexity of the information systems and the permanent evolution of technologies accelerate the cycles of life of the company, the great groups must face major data-processing stakes, pledge of their future leadership.

The growth of the environment of businesses of the companies imposes the following requests to them:

· Aggressive initiatives of control of the costs ;

· A need to analyze the ratio costs/reconsidered a base produced or customer ;

· A flexibility to fulfill the requirements changeantes of the businesses ;

· More well informed managerial decision-makings ;

· Changes in the ways of making deals.

However the principal obstacles with the growth of any company are the difficulty in obtaining precise data and information at convenient time. It is thus allowed that the productivity of a company passes by the installation of a coherent information system guaranteeing the unicity of information and the access to this one starting from all the functions of the company.

Certain applications or planning systems were introduced into the business world before the integrated systems of type ERP.

They are the managerial systems of information (Management Systems Information), of the integrated systems of information (Integrated Information Systems), of (Material Resource Planning) or the material manufacturing resource requirements planning resource requirements planning (Manufacturing Resource Planning).

However, more generally, one can say that the Business data processing knew great upheavals since, of monolithic and static in the Sixties, 70 and 80, it became modular and evolutionary today.

The Fifties to 70 often called the thirty glorious ones for their growth rate and the profits of productivity, saw developing methods and industrial management tools. These methods and these tools gave rise to first generations of software packages (accountancy, production control, book-keeping industrial, stock management) which are often at the origin of the ERP of the years 1990.

The Sixties were the time of the «Mainframe». It is a question of treating the data. The business data processing has a role of super calculator which enmagasine of gigantic volumes of data, sorts them, the draft and restores them in more condensed form and more understandable. The only role of the user in this diagram is to collect the data and to make them seize.

The Eighties were the period of the «Minis» with the access to the data. Each department or division of the company can have an autonomous processing capability. The minicomputers in the companies make it possible to have applications which meet the needs in a more specific way. A greater number of users can then reach the data.

In the Nineties, the customer-server one makes its appearance, making it possible to share information. The micro-computers in the company make it possible the personal computing to exist, creating of this fact three levels: company, department, individual. The architecture of the information system is at this horizontal period, which makes it possible to integrate and federate the whole of the existing components. To share information becomes a need. The user of this diagram is in the middle of the information system and data processing is with the service of the strategy of the company and not the reverse.

Figure 4 : Customer-server architecture

Years 2000 are remembered by the integration of the components. Indeed, the basic applications which are installed in the various departments do not make it possible their users to share a common language. If the interfaces between these various fields of the company were installation, they are seldom in real time, and one can easily attend examples of double or seized triple of the same data.

These situations are unacceptable. The induced costs are priceless : waste of time, misses effectiveness, bad visibility, bad decision-making process, duplication of effort, error rate raised, etc

All these dysfunctions have a bad influence on the customer service and a loss of competitiveness of the company. Therefore, one felt the need for a total data processing integrating all the components which will make the success of the company : for this reason the Integrated Software packages of Management begin.

Today, one sees the appearance of the integrated software packages. They make it possible data processing to evolve to a division of information, a more close integration and more flexibility.

Figure 5: Evolution of the information systems of company

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