摘要
结合连续审计和ERP流程日志管理,探讨集团企业ERP流程下如何进行有效控制的新流程,即集团企业ERP流程日志管理连续审计系统的研究与分析.
It proposes a log-based continuous model which is based on agent technology and monitors the ERP system by user's log. This model eliminates the problem of data diversity by creating special audit agent, according to which the problem argued by the academic study is the main barrier to achieve continuous audit.
出处
《研究与发展管理》
CSSCI
北大核心
2007年第6期72-77,84,共7页
R&D Management
基金
国家自然科学基金资助项目重点课题(70632002)