기업의 내부감사와 보안정책이 ERP시스템의 내부통제에 미치는 영향에 관한 실증연구

The objective of this study is to investigate the impact of internal audit and security policy on ERP system's internal controls. While extant research focus on general information systems, this study examines the interrelation between internal controls and internal audit and security policy in the ERP systems adopted firms using questionnaire. The questionnaire is composed of ERP systems' internal controls and ERP adopted firms' internal audit and security policy. Especially, the questions regarding internal controls are developed based on the generally applicable COBIT(Control Objectives for Information and related Technology) and the validity of questionnaire is statistically tested. The results of this study are summarized as follows. First, the internal audit impact on ERP system's internal controls in the t-test. Second, the security policy have statistically significant impact on ERP system's internal controls in the t-test. Third, the internal audit and security policy has statistically significant impacts on the ERP system's internal controls in the t-test. The results of this study are expected to provide useful insights and information for practical as well as academic purposes. First, when the company adopts ERP system, thorough review of internal controls should be executed since it plays pivotal role in successfully implementing the ERP system. Second, this study provides preliminary data in extending the COBIT based evaluation model into different industries and time periods. Third, this study provides academic foundation regarding ERP system's internal controls and internal audit and security.