Özet:

ERP systems that extend their sphere of use every day enable the enterprise to integrate many business processes along with the purchase and payment process. However, the increase in the volume of information about business processes and the lack of the necessary internal control environment during the installation of ERP systems leads to different fraud risks. The study has designed a suitable purchase and payment cycle procedure through the ERP system for a company operating in the retail sector. It has been explained how the purchase and payment process operates through the ERP systems, and it has been tried to explain what control measures can be taken to prevent errors and tricks that may occur during the process.

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