| ERP运行环境下的企业内部审计工作探讨 |
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| 引用本文： | 黄恩桥. ERP运行环境下的企业内部审计工作探讨[J]. 贵州商业高等专科学校学报, 2011, 24(3): 57-60 |
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| 作者姓名： | 黄恩桥 |
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| 作者单位： | 中国石化贵州毕节石油分公司,贵州毕节,551700 |
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| 摘 要： | ERP是集信息技术与先进管理思想于一身的现代企业运行管理模式,也是对企业资源进行有效共享与利用的信息管理系统。ERP系统实施后,改变了企业的经营管理模式和业务流程,企业的内部经营管理环境和内部控制方式发生了变化,内部审计不可避免地受到其带来的冲击与挑战。这从客观上要求我们认清ERP运行环境下企业内部审计工作面临的问题,认真探索企业内部审计工作应采取的对策。
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| 关 键 词： | ERP系统 运行环境 内部审计 |
On Enterprise Internal Audit under The ERP Environment |
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| Huang En-Qiao. On Enterprise Internal Audit under The ERP Environment[J]. Journal of Guizhou Commercial College, 2011, 24(3): 57-60 |
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| Authors: | Huang En-Qiao |
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| Affiliation: | Huang En-Qiao(Sinopec Group in Bijie of Guizhou branch,Bijie,Guizhou,551700) |
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| Abstract: | ERP is an information technology and advanced management idea in one of modern enterprise operation and management mode,as well as to effective information sharing and utilization of enterprise resource management systems.After the implementation of ERP systems,change the management mode of enterprises and business processes,management and administration of the enterprise's internal environment and internal control mode has changed,internal audits inevitably brought about by the impact and challenge.This ob... |
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| Keywords: | ERP Systems Operating Environment Internal Audit |
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