541 2670 1 PB 11

11th International Conference on Information Systems and Technology Management – CONTECSI
May, 28 to 30, 2014 - São Paulo, Brazil

DOI: 10.5748/9788599693100-11CONTECSI/RF-541
IMPACTS OF ENTERPRISE RESOURCE PLANNING (ERP) FROM THE
PERSPECTIVE OF COSO IN A LARGE COMPANY OF SOUTHERN BRAZIL
Francisco Carlos Fernandes (Universidade Regional de Blumenau, Santa Catarina, Brasil) [e-mail]
Lara Fabiana Dallabona (Universidade Regional de Blumenau, Santa Catarina, Brasil) [e-mail]
The study analyzes the impacts of Enterprise Resource Planning system (ERP) in the indoor environment and risk control of a large company in southern Brazil activities. The research is characterized as descriptive conducted through case study with a qualitative approach. As a qualitative method, the study made use of a focus group and analysis of data was done through content analysis. The results show that there were impacts on the internal environment with the implementation of the ERP system, the competence of employees for use and handling of the system, the need for studies and analyzes on the integrity and ethical values of the company, the organizational culture and the possible changes in management philosophy. With regard to control activities, it was found that the main impact occurred in the analysis of risks related to internal processes as well as the constant mapping of risks and difficulties that may impact changes in criteria and philosophies of the company. Among the main advantages is the integrity and agility in information and risk management system that provides for the company.. It is concluded that significant impacts in the implementation of ERP system in both the indoor environment and in the control of company activities.
Keywords: Internal Control; COSO ERM; Enterprise Resource Planning (ERP).
IMPACTOS DO ENTERPRISE RESOURCE PLANNING (ERP) SOB A ÓTICA DO
COSO EM UMA EMPRESA DE GRANDE PORTE DO SUL DO BRASIL
O estudo analisa os impactos