论ERP环境下的企业内部审计工作

Argumentation of the Audit Work Inside Enterprises about ERP Environment

ERP的实施改变了企业的经营管理方式 ,也带来了企业内部审计工作的转变。本文主要论述了 ERP实施后对企业内部审计工作带来的影响 ,以及与此相适应的在审计观念、审计方法、审计重点等方面的转变。

The implementation of ERP has changed the management forms in enterprises,and has brought the transition of the audit work inside enterprises too.This thesis has mainly expounded the influence that brought about by audits work inside enterprises after the implenentation of ERP,and the transition of auditing idea,auditing method,auditing emphasis,etc.