289.E基于ERP环境下的企业内部审计 外文译文.doc

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1、xxx科技学院学生毕业设计（论文）外 文 译 文院（系） 经济管理学院 专业班级 会计学本科2006级 学生姓名 xxx 学 号 xxx 译 文 要 求1. 外文翻译必须使用签字笔，手工工整书写，或用A4纸打印。2. 所选的原文不少于2万字印刷字符，其内容必须与课题或专业方向紧密相关，注明详细出处。3. 外文翻译书文本后附原文（或复印件）。译 文 评 阅评阅要求：应根据学校“译文要求”，对学生译文的准确性、翻译数量以及译文的文字表述情况等作具体的评价。指导教师评语： 指导教师（签字） 年 月 日Internal Auditor , Feb, 1999 by Steven M. Glover ,

2、 Douglas F. Prawitt , Marshall B. Romney ERP环境下的企业内部审计Steven M.Glover,Douglas F.Prawitt,Marshall B.Romney摘要：企业资源计划系统（ERP）正在以飞快的速度取代一些传统的Legacy systems are being replaced at a rapid pace by enterprise resource planning (ERP) systems, such as SAP R/3, PeopleSoft, and Baan, often with great benefits to

3、 the organization, but sometimes with painful side effects.yixyi一些系统，如SAPR / 3，PeopleSoft，它们关系着组织大部分的利益，但它也有弊端。Since it is managements responsibility to plan and carry out a successful systems implementation, most difficulties and failures cannot be attributed to shortcomings on the part of internal

4、 auditors.由于这是管理层的责任计划和执行一个成功的系统实施，最困难和失败不能归咎于缺点内部审计的一部分。However, internal auditors can be part of the solution by being appropriately and actively involved in ERP adoptions, from start to finish.但是，内部审计人员可以是被恰当的解决方案的一部分，并积极参与在ERP实施，从开始到结束。By understanding the risks most commonly associated with ERP

5、 implementations and appropriately leveraging their core skill sets, internal auditors can become important members of the organizations strategic ERP implementation team.通过了解，最常见的ERP实施和适当利用其核心技能相关的风险，内部审计人员就可以成为该组织的战略ERP实施团队的重要成员。 AN ERP HORROR STORY 1 关于ERP的介绍Discussions with representatives from

6、several companies that use Eat, systems reveal that these organizations have all made similar mistakes.从使用ERP系统的几家公司代表的讨论和使用中透露，这些组织都发生了类似的错误。根据The story of BIZ Inc., a large, mythical corporation whose experiences mirror those of actual organizations, demonstrates what can, and often does, go wrong

7、 in an ERP systems implementation.BIZ域名作为一个大并且带着传奇色彩的公司的实际经验，它就像一面镜子，什么都可以说明，而且经常错误都发生在ERP系统的实施过程中。 A GOOD START BIZs decision to switch to ERP was based on sound business reasoning.一个良好的开端说明了BIZ切换到ERP系统是由于有良好的商业基础。最近几年以Costs to maintain the mainframe-based information system had escalated in recent

8、 years because the manufacturer no longer supported the model used by the organization.成本为基础的主机信息系统一直在升级，因为制造商不再支持该组织所使用的模型。In addition, Arnold Jackson, the Assistant Vice-President in charge of information systems, recognized that client/server systems represented the future of computing.此外，阿诺德杰克逊副

9、总裁助理在信息系统的会议上表示，客户机/服务器系统代表着计算的未来，现在正处于It was time for a change.改变的时期。 Arnold and his staff prepared a general plan that broadly outlined how the organization could migrate to a client/server system.阿诺德和他的工作人员编写了总体的规划，概述了该组织如何发展到到客户/服务器系统。They also engaged one of the major public accounting firms to

10、 help them determine their information system needs and recommend possible solutions.他们还聘请了其中主要的公共会计事务所，以帮助他们确定自己的信息系统需要，并提出可能的解决办法。 经过面试多个用户，顾问确定了三个软件产品能够满足Biz的需要。 They also recommended one package they considered to be a best fit for the organization.他们还提了一大堆建议，他们认为这是“最适合的组织”。 THE PROBLEMS BEGIN U

11、nknown to Arnold and other management, BIZ s parent organization had also been planning a move to a client/server environment.未知的问题开始向阿诺德和其他管理者袭来，BIZ域名的母公司组织正计划着向客户端/服务器环境转变。Unfortunately, they had chosen a different ERP package than the one recommended for BIZ.不幸的是，他们选择了不同的ERP软件。Although BIZ was ba

12、sically self-directed and autonomous, the larger parent organization strongly suggested that BIZ select the same software.虽然BIZ域名基本上是自我导向，但较多的上级组织还是强烈建议选择相同的软件。Since their choice, Brand X, was a leading ERP package and was among the three suggested by BIZS outside consultants, BIZ agreed.由于他们的选择都是品牌

13、至上，是一个领先的ERP系统和Biz的外部顾问建议共同构成，所以BIZ表示同意。 BIZ hired a different consulting firm to help with the implementation. BIZ聘请了不同的咨询公司来帮助实施这个计划。As a result, three groups were directly involved: Brand Xs support staff, the outside consultants, and BIZS own information systems staff.结果有3组人员直接参与，他们分别是品牌X的支援人员，外

14、部顾问，信息系统的工作人员。Although a general implementation plan was outlined, a detailed adoption and testing plan was never developed.虽然对总体实施计划进行了概述，但详细的测试计划还从未通过开发。 BIZ chose the public-sector version of Brand X instead of the commercial one adopted by the parent company. BIZ域名选择，不是由母公司通过了一个某品牌的商业公共部门的版本。 Un

15、fortunately, the public-sector version was relatively new, not well tested, and designed primarily for governmental entities - not for BIZs type of organization.不幸的是，公共部门的相对较新的版本，并不是行之有效的，并主要为政府实体设计 非Biz的组织类型。The system couldnt handle some of the basic tasks BIZ expected it to perform, such as budge

16、t encumbrances, and k didnt process returns, credits, or blanket orders in a manner consistent with BIZs operating environment.系统无法处理的基本任务由BIZ安排它来执行，如预算，结算，和信贷等。 BIZ took comfort in the fact that expensive consultants were on the job and quickly got the project off the ground. BIZ聘请了昂贵的顾问的事实，来让系统更好地

17、运行，很快得到了项目部的认可。However, it soon became evident that they were not familiar with the public-sector version of Brand X. More importantly, the consultants did not thoroughly understand BIZ or its industry.不过，它的弊端很快变得十分明显，它不与十大公共部门熟悉的品牌和版本一样，更重要的是，顾问公司并没有深刻认识BIZ。 The consultants lacked the big picture p

18、erspective of the companys business operations and were unable to suggest ways BIZ could reengineer their processes to facilitate ERP adoption and increase efficiency and effectiveness.缺乏“大局意识”的顾问公司从经营的角度来看，无法利用BIZ域名重新设计自己的程序，从而促进ERP系统的采用和效益的提高。When BIZ asked the consultants Can we do this?当BIZ聘请顾问的

19、时候问道“你们能做到这一点？” the consultants answered,Yes, we think we can make that work.顾问回答：“是的，我们认为我们可以达到这样的效果。” 还有A more informed answer would have been something like, We probably could, but we do not recommend that. We suggest the following.一个更明智的回答表达着同样的意思，“我们也许可以，但我们建议. 与此同时，BIZ工作人员基于现行的制度运行的有很多的日常需求需要处

20、理，没有花很多时间对这些问题进行思考。By default, BIZ and the consultants resorted to making the new system mirror the old one in look and feel, thinking this approach would minimize the suffering associated with the new system.正常情况下，BIZ的顾问采取了使新的系统镜像旧的外观并保持原有的感觉和思想，这一做法将减少新系统带来的痛苦。In doing so, the weaknesses of the ol

21、d system were ignored and, in fact, painstakingly designed into the new system.在这样做时，感觉是旧体制的薄弱环节被忽视，其实，是将这些薄弱环节通过精心设计运用到新系统。 TIME TO HIT THE SWITCH After more than a year, BIZs management was frustrated with the amount of time it was taking to complete the project.一年多之后，Biz的管理层感到失望了，花费了这么多时间来完成这个项目。

22、 They were also approaching the end of the lease on the mainframe and did not want to incur the high cost of renewing it.他们面对租赁期即将结束这个事实，也不想承担高额的更新费用。As a result, the end of the lease term was set as a firm date for shutting down the mainframe and going live with the new system.因此，在租赁期满的时候它可能被终止。 他们

23、同时建立激励了BIZ的实施团队，在最后期限到来的时候新系统准备好了。 测试中The system was inadequately tested, and it was not yet operating in parallel with the old one.该系统暴露出来的不足，还尚未与旧的系统相比较。 新系统中Problems and glitches are inevitable in any project of such magnitude; but in this case the new system literally slumped and died.存在的问题及故障是难

24、免的，任何此类规模的项目都存在这种现象，但在这种情况下，新系统从表面上看就像濒临死亡了。因为First, the system encountered transactions it could not handle; then it froze completely due to the volume of transactions generated.首先就是该系统遇到的交易无法处理，然后便让交易量停滞下来。During this difficult time, work-around procedures were developed.在这个困难的时刻，所有的工作便围绕这个程序来展开。T

25、o address the volume issue, the organization processed transactions in split shifts.为了解决交易量问题，只有进行处理，分裂转移交易。 但When the problems persisted, the company abandoned the purchase requisition portion of the ERP package and opted instead to prepare and process these documents manually当问题仍然存在，该公司便放弃了购买的ERP软

26、件包，而是准备手动地来处理这些文件。 在Further investigation revealed a partial source of the problem.进一步的调查中管理者们发现了问题的部分根源，Instead of customizing the database set-up to optimize their business processes, BIZ had simply accepted Brand Xs defaults.是自定义的数据库设置来了他们的业务流程，以便优化，而BIZ域名只接受了品牌X的默认值。现在通过Tweaking the database so

27、that it better fit their needs increased the systems processing speed, but it was still unacceptably slow.调整它的数据库，就可以更好地满足他们的需求，从而加快了系统的处理速度，但即使是这样，仍令人难以接受这缓慢的速度。The team finally determined that the systems deficient performance was due to the developers poorly written code.该小组最终确定该系统的不足之处是由于开发商的编写欠

28、佳的代码。 BIZ successfully convinced the developer that inherent problems existed in the way the package processed data. BIZ的方式成功地解决了开发商原本存在的问题。Unfortunately, since the next version of the software was in development and because BIZs version was now two generations old, the developer no longer supported

29、 the software.不幸的是，由于该软件的下一版本的开发与原来的版本有关，所以现在的前辈们，不再支持该软件的开发。As a result, BIZ employees had to alter the code themselves in many situations.因此，BIZ员工不得不在许多情况下修改自己的代码。 DAMAGE ASSESSMENT The long-term effects of these problems were significant and widespread.通过对这些问题的评估，发现这些问题的影响是重大和长期的。Previously well-

30、managed processes were left running with little control or accountability so that the organization could function.此前良好的管理制度几乎不存在控制或问责，而且还使该组织能够运行良好。 BIZ fell behind in payments to its vendors, a real blow to an organization with a previously impeccable record and reputation.BIZ感觉是落后于它的供应商，一个真正的打击，与以

31、前无懈可击的记录和声誉的来支付这次惨痛的损失。再加上The new purchasing system was implemented at the end of the fiscal year when most of BIZS capital expenditures are typically made, further compounding the problem.新的采购制度是在会计年度时制定的，Biz的资本开支大部分是在年底前实施的，从而进一步使问题严重化。 此外，在该组织的各阶层人士好几个月无法获得重要的信息。Even after some information became

32、 available, the ERP modules did not integrate as well as expected.即使在获得一些资料后，ERP的模块的整合完全不如预期的效果。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.关键报告所产生的与旧系统相比的不同意见和疑问，必

33、须通过手动完成。 One year later, problems still exist.事隔一年后，在Process cycle times are slower under the new system.流程周期时间长的新制度下，问题仍然存在。In addition, the organizations internal auditors indicate that the system still lacks critical controls.此外，该组织的内部审计还表明，该系统仍缺乏重要的控制。This deficiency is partially attributable to

34、 the nature of client/server systems, where accessibility is much more widely distributed.原因是客户性质/服务器系统未获得广泛应用。But the problem is also partially due to the fact that neither BIZs systems personnel nor the paid consultants understood the nature, importance, and value of well-controlled business proce

35、sses.但也有部分原因在于无论是BIZ的系统人员，还是支付顾问都没有理解到BIZ的性质，并良好地控制业务流程。 毫不奇怪，相当多的指责已出现在商业管理、品牌X、技术顾问、商业系统工作人员,和内部审计员中，Each constituency assumed the others were dealing with critical issues throughout the process.每个区的人员都要承担处理关键问题的责任。 While not every ERP implementation is so painful as BIZs, scenarios of this kind a

36、re surprisingly common.虽然并非每一个ERP的实施都是痛苦的，但是出现BIZ遇到的的这种情况却有着惊人的普遍性。Mistakes can be avoided, however, by learning from such struggles.失误是可以避免的，但是从这种斗争也可以提供给许多内部审计人员BIZS experience offers many lessons for internal auditors, especially when one carefully considers the decisions and their outcomes.BIZ的经

37、验教训。 BE PROACTIVE, AND DONT BE INTIMIDATED BY THE TECHNOLOGY.积极一些，不要被吓倒。While it is managements responsibility to carry out an ERP adoption, internal auditors must be proactive about their contributions to the process.虽然这是管理层的责任，但通过ERP系统内部审计人员必须对自己的工作积极贡献。这样The internal audit department will likely

38、be underutilized if it does not aggressively offer its services.内部审计部门很可能会得到充分利用。 Some internal auditors may feel unqualified or intimidated by the technology or by the outside consultants.一些内部审计人员可能会被别人认为不合格，会被认为是外部顾问，Or they may erroneously assume the systems people, along with the external consul

39、tants, have things under control.或者，他们还可能被误以为该系统的人， However, internal auditors possess skills that are crucial to a successful ERP implementation, particularly in the area of risk management.但是，内部审计人员具备特别是在风险管理方面的技能，是ERP实施成功至关重要的保证。 Usually an ERP implementation involves changes in procedure, organi

40、zational structure, and technology, all in a compressed time period.通常ERP的实施过程中涉及的变化，组织结构，技术都是在压缩时间。Such activity is risk-laden, requiring proper risk management strategies.这种活动是危险重重，需要适当的风险管理策略。Internal auditors are particularly well positioned to add value in this area.内部审计人员尤其能够在这方面增值。请记住，ERP实施并不

41、只是另一个系统项目。 The vast majority of ERP implementations are not systems projects, but business transformation projects.ERP的实施绝大多数是非系统的项目，而是企业改造项目。While ERP implementations do involve operating systems and networks, these aspects will not have the greatest impact on the organization.虽然ERP的实施不涉及操作系统和网络，这方

42、面将不会有对组织的影响很大，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.但ERP的真正增值的要素是在那些提高地区的商业功能和程序方面，如供应链，客户管理，供应商关系，以及电子商贸。 A significant differe

43、nce 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.一个重大差异于存在于接近一个纯粹的系统为基础的项目中，应该如何解决一个战略性的企业改造项目，并涉及ERP系统。Many analysts believe most of the fatally flawed projects have occurred because

44、 organizations failed to make this distinction.许多分析家相信，最致命的缺陷项目已发生，而组织没有发现这种区别。 BIZ, for example, focused on the package, the technology, and the tactical issues of implementation. BIZ的问题主要发生在技术，战术和执行上。No one stopped to consider why they were implementing the software, what business advantages they

45、hoped to achieve, and what impact those issues should have on their implementation decisions.没有人停下来考虑他们正在执行的软件，业务上的优势，他们希望达到的目标，以及这些问题有何影响和应该对他们实施的决定。 Early in the process, internal auditors should ask questions like, What is driving the adoption decision?在早期的实施过程中，内部审计人员应该问这样的问题，“什么是推动了这一项决定？” Impl

46、ementing ERP is about business process reengineering; a promise of tangible business benefits must exist.即将实施的ERP业务流程的再造，一个承诺的商业利益必须存在。 If auditors attend ERP planning meetings and hear the discussion focusing on operating systems, screens, and graphic user interfaces, they will know problems are ah

47、ead.如果审计人员参加的ERP规划会议，并听取讨论操作系统的话题，他们就会知道问题出在哪里。赶快参与进来，The internal audit department should become involved in the ERP adoption process as soon as possible.内部审计部门应该尽快参与到实施ERP过程中，因为Few will understand the business processes of the organization as well as internal auditors.很少有企业内部审计人员会了解该组织的业务流程。Their

48、in-depth knowledge of risk and control can be extremely valuable in helping decision-makers assess whether an ERP is a logical choice for the organization and, if so, which package provides the best fit.他们在深入了解风险和控制知识后可以提出宝贵的意见并帮助决策者评估ERP是否是一个合乎逻辑的组织，如果是这样，问题就会得到更好解决。For example, as a member of the steering committee, internal auditing can be instrumental in asking questions related to risks; contingencies; available resources; costs; fit of the new software to core business processes; expected role of the internal audit department; and controls.例如