The Control Framework developed by Henri Bouquin and the latest SAP systems

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  • ブッカンのコントロール論のフレームワークと最新SAPシステム
  • ブッカン ノ コントロールロン ノ フレームワーク ト サイシン SAP システム

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<p>The main objectives of this article are 1)to describe the relationship between the control framework developed by Dr. Henri Bouquin and the latest SAP systems (See Figure 1), and 2)to provide the practical resolutions against the issue of separation of duty between the manager. role of control systems and the role of person in charge of operational systems by effectively utilizing the functionality of “SAP BusinessObjects Access Control”.</p><p>The basic concept of internal controls which depends on the view of human nature as fundamentally depraved would not be acceptable from auditee． point of view, and I recommended applying the concept of “Se-i-jya-ku” in implementing internal controls so that it would work effectively and meaningfully for its organizations.</p><p>In addition, I raised up the potential issues on how to ensure the estimates against the future cash-flow in the era of IFRS from internal control point of view, because that would give a direct impact to the financial statements.</p>

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