利用erp內部控制例外報告，以監(jiān)督和改進控制【外文翻譯】_第1頁
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1、1外文文獻翻譯外文文獻翻譯原文：UseERPInternalControlExceptionReptstoMonitImproveControlsTheextensiveuseofenterpriseresourceplanning(ERP)systemsprovidesopptunitiesfcontinuousmonitingimprovementofinternalcontrolsystems.Thiscontinualmonit

2、ingimprovementofinternalcontrolsinturnassuresthatmanagementcancomplywithrelevantsectionsoftheSarbanesOxleyActof2002(SOX).Inthisarticlewewilldescribecriticalprocessessystemsthatarenecessarytomonitinternalcontrolcompliance

3、theimplicationsfSOXcompliance.InternalcontrolshavebeenintegratedintoaccountingsoftwaresystemsfmanyyearsERPsystemshaveenabledmonitingofinternalcontrolsthatwasnotpossiblewithlegacysystems.FexampleERPsystemscanprovidecontro

4、lreptsthathighlightinappropriatesegregationofdutiesfromanenterprisewideperspective.Thefocusherewillbeonsuchnewerapproachestomonitinginternalcontrolcompliance—specificallytheuseofcontrolreptstomonitimproveuseraccesscontro

5、lssegregationofduties.Controlreptscanbedefinedinmanyways.OuruseofcontrolreptswillrefertostardspecializedreptsavailableinERPsystemstoreptauthizationuseraccessviolations.Somereptsmayhaveanenterprisewidefocuswhileothersmayb

6、ewithinspecificbusinessprocessessuchaspurchasing.Fexampleareptofconflictingcapabilitiescanshowuserswithconflictsacrossvariousbusinessprocesses.Areptexaminingahistyofchangestoarecdfcontrolviolationswouldfocusonaspecificbu

7、sinessprocess.Thesereptsareusedfseveralpurposes.Theappropriatemanagerinternalauditcanreviewsuchreptsfinternalcontrolselfassessmentcontrolimprovement.MonitinginternalcontrolcomplianceisimptantinERPsystemsbecause3improved.

8、Theuseofcontrolreptstomonitauthizationuseraccessviolationsisimptantincontinuousmonitingimprovementofinternalcontrol.Asananalogytheuseofcostaccountingsystemswithvariancereptscanbeusefulincontinualmonitingimprovementofmanu

9、facturingefficiencyeffectiveness.Yetsuchvariancereptsarenotusefulunlessanunderlyingstructurehasbeenestablishedwithaproperaccountingsystemtomonitcostsagainststardsunlessmanagementregularlyreviewsvariancereptsusesthereptst

10、oimprovemanufacturingcontrol.LikewisecontrolreptsinanERPsystemcanbeusefulifaproperunderlyingstructureisestablishedmanagementusestheresultingcontrolreptsproperlytomonitimproveinternalcontrols.II.UseraccesscontrolsAneffect

11、ivemodelofcontinuousmonitingshouldincludeaprocesstoensurethatsystemaccessofallterminatedtransferredemployeesisrevokedimmediatelyuponachange.Mespecificallytheprocessshouldensurethatusers’accessisrestrictedtotheirrequiredj

12、obactivitiestoavoidhavinginappropriateabilityto:1.Commitfraud.2.Editmodifyfinancialstatementinfmationdatathatdirectlyimpactsfinancialstatements(i.e.consolidatedinfmationjournalentrypostingpricelistsfmulacardsetc.).3.Edit

13、viewhighlyrestricteddatathatisimptantoperationallybutnotfromafinancialreptingperspective(i.e.budgetingfilespersonnelfilesetc.).4.Perfmsomethingthattheyshouldnothavetheaccesstoexecutetherefemightcauseconsiderablerewksyste

14、mavailabilityissues.InsummarymonitinguseraccessinanERPsystemwillensurethatbreachesofunauthizedaccesstothesystemarefoundthatproceduresemployeeswithconflictingrolesarequicklyidentifiedthoseauthizationsareterminatedinatimel

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