The objective of this study is to make a conceptual framework the correlation of ERP implementation, adherence to COSO, and GCG implementation. Based on literature review, that it needs a paradigm the application of ERP is a business project. Business project requires the attention of stakeholders, such as management, information systems professionals, line workers, consultants, and trading partners. In the development phase of the ERP system is a project, there must be control. Control is done so that the system is made to achieve the goals and objectives that have been set previously. Control is done by implementing an internal control guided by COSO. This research is still a literature study, so that the concept written here is still a conceptual framework which has to be tested empirically.
Julisar D, Prabowo I. H, Beng J. T and Agoes S. (2015). Is There A Correlation between ERP Implementation, Adherence to COSO and GCG Implementation? (SCOPUS). Journal of Theoretical and Applied Information Technology, 73 (2), 283-289.