Analysis on applicability of internal control in enterprise resource planning systems

Control is one of the five important functions of enterprise management. As the definition of The Committee of Sponsoring Organizations of the Treadway Commission (COSO), internal control is to consist reasonable reliability by board of directors, management staff and other employers to reach goals in 3 different categories which are efficiency and proficiency in activities, reliability on financial reporting, relevance with current laws and regulations.Nowadays, increasing capacity and complexity of enterprises increase the workload on data and make harder to control activities directly. This negative situation for enterprise management can be resolved by founding an internal control system. Enterprises should improve the usage of fast growing information technology to accomplish goals of controls faster and more reliable as much as they can.Aim of this study is to identify the internal control of procedures of warehouse management, inventory control process, material requirements planning process in companies using enterprise resource planning and investigate how to perform using ERP to provide the control of these processes and to contribute scientific literature by implementing a control system in a furniture factory using ERP systems.Keywords: Manufacturing Process, Internal Control, Enterprise The Process of Inventory Managemen