| 论ERP环境下的企业内部审计工作 |
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| 引用本文： | 王成,张慧. 论ERP环境下的企业内部审计工作[J]. 理论观察, 2003, 0(6): 85-86 |
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| 作者姓名： | 王成 张慧 |
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| 作者单位： | 齐齐哈尔大学经济管理学院,黑龙江,齐齐哈尔,161006 |
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| 摘 要： | ERP的实施改变了企业的经营管理方式，也带来了企业内部审计工作的转变。本文主要论述了ERP实施后对企业内部审计工作带来的影响。以及与此相适应的在审计观念、审计方法、审计重点等方面的转变。
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| 关 键 词： | ERP 内部审计 内部控制 |
| 文章编号： | 1009-2234(2003)06-0085-02 |
| 修稿时间： | 2003-10-25 |
Argumentation of the Audit Work Inside Enterprises about ERP Environment |
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| WANG Cheng,ZHANG Hui. Argumentation of the Audit Work Inside Enterprises about ERP Environment[J]. Theoryotic Obsorvation, 2003, 0(6): 85-86 |
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| Authors: | WANG Cheng ZHANG Hui |
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| Abstract: | The implementation of ERP has changed the management forms in enterprises,and has brought the transition of the audit work inside enterprises too.This thesis has mainly expounded the influence that brought about by audits work inside enterprises after the implenentation of ERP,and the transition of auditing idea,auditing method,auditing emphasis,etc. |
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| Keywords: | ERP Internal Audits Internal Conteros |
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