Kế toán, kiểm toán - Chapter 10: E - Business and enterprise resource planning systems

Chapter 10E-business and Enterprise Resource Planning Systems OutlineExpected outcomesE-businessERP systemsApplication service providersExpected outcomesExplain the nature of e-business, comparing and contrasting it with traditional “brick-and-mortar” organizations.Discuss major forms of e-business.Describe the basic nature, purpose and structure of ERP systems.Give examples and analyze the causes of ERP system failures.List and discuss steps associated with successful ERP implementations.Discuss the role of application service providers in e-business.E-businessDefining featureBusiness is transacted via computer networks.BenefitsExpanded marketingReduced operating costsStreamlined operationsProduct / service deliveryCostsNetwork setupDifferent internal controlsCustomer distrust potentialConsequences of technology breakdownsE-businessFive major categoriesBusiness to consumerwww.travelocity.comBusiness to businesswww.officedepot.comGovernment to consumerwww.sec.govGovernment-to-businesswww.sba.govConsumer-to-consumerwww.angieslist.com Lecture break 10-1Suggest one additional example of each e-business category. Do not repeat those found in the chapter.ERP systemsRelational databases designed to provide comprehensive, integrated information about an organizationOne form of event-driven AISCommon modulesCustomer relationship managementHuman resource managementSupply chain managementFinancial managementERP systemsFailure causesHuman resource relatedPoor top management leadershipPoor project managementInadequate education & trainingUnrealistic expectationsProject seen as IT onlyBusiness process relatedTrying to maintain status quoAutomating poor processesBad match between processes and systemTechnology relatedInaccurate dataTechnical issuesERP systemsConditions for successOrganizational commitmentClear communicationView as enterprise-wide ventureSelect compatible systemResolve multi-site issuesEnsure data accuracyLecture break 10-2Working with a group of three to five students, explain how one of the following could relate to ERP projects:Database normalizationExpectancy theorySystems development life cycleCOSO frameworksApplication service providersDescriptionThird-party entityDeploys, hosts & manages access to packaged applicationDelivers software-based services over a networkExamplesWeb hostingE-mail providersTransaction processingE-mail securityVirtual officesApplication service providersASPs can present additional internal control challenges and issuesService organization audits can address some of themOld standardStatement of Auditing Standards 70 (SAS 70)Replaced since text was publishedApplication service providersNew standardStatement on Standards for Attestation Engagements 16 (SSAE 16)Motivated by two forcesMisuse of SAS 70Convergence with international standardsClassroom assessmentThis chapter has focused on e-business, ERP systems and application service providers.Form a group of three to five students.Select one of those three topics.As a group, write down:Three things you know about the topic.Three things you want to know about the topic.