Journal of Theoretical and Applied Information Technology
In this paper, the authors make a conceptual framework the correlation of ERP (Enterprise Resource Planning) implementation, adherence to COSO and GCG implementation. Based on paper reviews, 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.