採購及付款循環之電腦稽核模式建構－以SAP為例

隨著資訊科技的進步、ERP系統蓬勃發展與普及，企業由過往的紙本作業轉為電子化作業，不僅一般員工需學習新的作業方式，稽核人員亦需改變過去的稽核方式。使用持續性稽核軟體雖能協助內部稽核人員執行稽核，增加查核效率、查核範圍及深度，然而若對ERP系統作業以及交易循環流程不甚了解，則仍無法有效率及效果的進行查核工作。再者，若內部稽核人員不孰悉電腦稽核軟體之操作亦無法有效的進行查核，此外，持續性稽核系統之複雜度亦會影響稽核人員之使用意願及程度，進而影響稽核人員之工作效率，故本文欲透過過去文獻所整理之採購及付款循環風險及電腦稽核項目，針對SAP ERP建構出有用之電腦稽核系統。本文首先了解SAP ERP系統之運作及設計，並以過往文獻之稽核要點為基礎，以電腦稽核軟體ACL建構出採購及付款循環之電腦稽核模式，並以個案公司問卷訪談方式驗證本系統之效益。研究結果顯示，此系統除了能以易用、即時分析、持續監測的方式供企業經營者及稽核人員檢查SAP ERP採購及付款循環內控作業實施之有效性，加速查核工作之完成及效率，降低企業之營運成本及風險。本研究同時透過研究限制與建議提供後續研究可延伸探討之方向。

關鍵字

SAP ERP ；持續性稽核；採購及付款循環

並列摘要

The rise of information technology and the proliferation of ERP systems have led enterprises to shift from paper-based to digital operations. Both general employees and auditors must adapt to new working and auditing practices, respectively. While continuous auditing software can help internal auditors enhance audit efficiency, scope, and depth, limited knowledge of ERP operations and transaction cycles can impede effective auditing. Inadequate familiarity with computer auditing software also hampers inspection effectiveness. Moreover, the intricacy of continuous auditing systems may influence auditors' usage propensity and extent, ultimately impacting work efficiency. This paper strives to develop a practical computer audit system for SAP ERP, focusing on procurement and payment cycle risks and computer audit items gleaned from prior literature. The research initially examines SAP ERP system operations and design before constructing a computer audit model for the procurement and payment cycle using ACL audit software, drawing on past literature audit points. The system's advantages are substantiated through questionnaires and case company interviews. Findings reveal that the system offers an accessible, real-time analysis and continuous monitoring method for business operators and auditors to assess the efficacy of internal control implementation within SAP ERP's procurement and payment cycle, expediting audit work completion and efficiency while minimizing operational expenses and risks. The study also proposes avenues for future exploration based on research limitations and recommendations.