Enterprise Resources Planning for Application Control in Revenue and Expenditure

Abstract

In most companies today, the use of technology and information systems has been focused to help ease the work of running their business operations. One of them is by developing the company's Enterprise Resources Planning (ERP) system. The purpose of this research is to evaluate the application control on sales, purchasing, and financial statement closing process cycle on company’s ERP. The method applied is literature study and field study by doing observation and analyzing the results of IT Audit documentation of company. The result of research on application control on sales, purchasing, and financial statement closing process can be concluded has been run effectively. Although there are some deficiencies to the user access policy, it has been recommended to improve documentation and monitoring user’s access by removing excessive access user in application area and developing the User Access Matrix.