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。
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.
出处
《南京财经大学学报》
2008年第1期75-78,共4页
Journal of Nanjing University of Finance and Economics
