| ERP系统特有风险对审计的影响及规避 |
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| 引用本文： | 叶邦银. ERP系统特有风险对审计的影响及规避[J]. 南京财经大学学报, 2008, 0(1): 75-78 |
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| 作者姓名： | 叶邦银 |
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| 作者单位： | 南京人口管理干部学院,江苏,南京,210042 |
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| 摘 要： | 企业财务管理中采用的ERP系统的特有风险改变了审计风险的内容。审计人员在审计工作中需要针对其特有风险重新建立审计风险模型,并确定控制和规避的措施。本文系统介绍了ERP系统的特有风险及其对审计风险的具体影响,规避措施与应对控制手段。
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| 关 键 词： | ERP系统 特有风险 审计风险 控制及对策 |
The Influence and Evading of Peculiar Risk on ERP System to Audit |
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| YE Bangyin. The Influence and Evading of Peculiar Risk on ERP System to Audit[J]. Journal of Nanjing University of Finance and Economics, 2008, 0(1): 75-78 |
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| Authors: | YE Bangyin |
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| Abstract: | The special risk in ERP system adopted in enterprise financial management changes the content of audit risk.Auditors are required to build another audit risk model again targeting at the special risk in audit work,to determine measures of control and prevention.This paper introduces the special risk of ERP system and its specific effects on audit risk,as well as prevention measures and control methods. |
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| Keywords: | ERP system special risk audit risk control and measures |
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