电网企业ERP环境下内部审计的实践与思考

Internal Audit Practice and Reflection Under the Environment of Grid Enterprise ERP System

为进一步提升内部审计在企业管理中的作用,基于电网企业ERP环境下内部审计的新动向,在此,深度分析了ERP环境下内部审计对象的变化特征,提出了实行计算机审计、对审计证据进行鉴定、对ERP系统本身进行审计等方法,结合信息系统审计特征和审计工作实践,得出了内部审计在ERP环境下"要主动参与ERP项目、优化审计工作流程、加强计算机风险控制审计、完善管理制度、明确方向"的结论。

In order to further enhance internal audit function in enterprise management, on account of grid enterprise ERP environment of internal audit under the new trend, this article analyses in-depth the change characteristics of the internal audit object in the ERP environment, puts forward the methods to implement the computer audit, to identify audit evidence, to audit ERP system itself, combining information system audit characteristics and auditing work practice, it is concluded that the internal audit in the ERP environment ＂should actively participate in the ERP project, optimize the audit work process, strengthen the audit of the computer risk control, perfect the management system, clear the direction＂.