In addition, people at all levels of the organization were unable to obtain critical information for several months. Even after some information became available, the ERP modules did not integrate as well as expected. Key reports generated by the old system could not be generated by the new one, and queries that were automated under the old system had to be performed manually after ERP adoption.
One year later, problems still exist. Process cycle times are slower under the new system. In addition, the organizations internal auditors indicate that the system still lacks critical controls. This deficiency is partially attributable to the nature of client/server systems, where accessibility is much more widely distributed. But the problem is also partially due to the fact that neither BIZ's systems personnel nor the paid consultants understood the nature, importance, and value of well-controlled business processes.
Not surprisingly, a considerable amount of finger-pointing has occurred between BIZ management, Brand X, the technical consultants, BIZ's systems staff, and the internal auditors. Each constituency assumed the others were dealing with critical issues throughout the process.
While not every ERP implementation is so painful as BIZ's, scenarios of this kind are surprisingly common. Mistakes can be avoided, however, by learning from such struggles. BIZ'S experience offers many lessons for internal auditors, especially when one carefully considers the decisions and their outcomes.
Be proactive, and don't be intimidated by the technology. While it is management's responsibility to carry out an ERP adoption, internal auditors must be proactive about their contributions to the process. The internal audit department will likely be underutilized if it does not aggressively offer its services.
Some internal auditors may feel unqualified or intimidated by the technology or by the outside consultants. Or they may erroneously assume the systems people, along with the external consultants, have things under control. However, internal auditors possess skills that are crucial to a successful ERP implementation, particularly in the area of risk management.本文来自辣-文~论~文·网原文请找腾讯32'49114
Usually an ERP implementation involves changes in procedure, organizational structure, and technology, all in a compressed time period. Such activity is risk-laden, requiring proper risk management strategies. Internal auditors are particularly well positioned to add value in this area.
vb.net药房进销存管理系统论文+源码Remember that ERP implementation is not just another systems project. The vast majority of ERP implementations are not systems projects, but business transformation projects. While ERP implementations do involve operating systems and networks, these aspects will not have the greatest impact on the organization. The elements of ERP that really add value are those that enhance the functional and procedural side of the business in areas such as supply chain, customer management, vendor relations, and electronic commerce.
A significant difference exists in the way an organization would approach a pure systems-based project and how it should address a strategic business-transformation project involving ERP. Many analysts believe most of the fatally flawed projects have occurred because organizations failed to make this distinction.
BIZ, for example, focused on the package, the technology, and the tactical issues of implementation. No one stopped to consider why they were implementing the software, what business advantages they hoped to achieve, and what impact those issues should have on their implementation decisions.
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