摘要
本文从“审计学”的概念、角度出发,探讨了ERP审计的理论基础、独特审计职能、审计对象、审计证据等问题,构筑起ERP审计的理论框架,最后,对未来ERP审计提出了若干建议.
This paper, beginning with the concept and angle of audit, discusses the theory base, unique functlon,audit object, audit proof and builds up the framework of ERP audit. In the last some suggestions are brought forward.
出处
《价值工程》
2005年第9期45-47,共3页
Value Engineering
关键词
审计
企业资源计划
业务流程重组
audit
enterprise resource planning
business process reengineering
