Internal Control: Before and after the implementation of Enterprise Resource Planning (ERP)

摘要

The needs of information system become a crucial issue due to its important role in enhancing the effectiveness of internal control and integrate all of resources in the company. The purpose of this research is to determine the effectiveness of internal control before and after the implementation of Enterprise Resources Planning (ERP). Enterprise Resources Planning (ERP) is a system built to have a vision to provide business with an integrated information system. ERP has benefits in increasing the effectiveness and efficiency that is reflected in the improvement of corporate strategic planning. In aiming the objective of this research, comparative and qualitative descriptive approaches are used to create a comparison and analysis about the effectiveness of internal control before and after ERP implementation. The results show that there are differences between the effectiveness of internal control before and after the ERP implementation. The result shows that after implementing the ERP, the effectiveness of internal control is increase. Based on this research, the author then recommends that it is important for the company's employees to have an ability to adapt ERP system and job description since it has a great impact on the company's performance in the future.