本文關(guān)鍵詞： ERP 信息系統(tǒng)審計(jì) 審計(jì)風(fēng)險(xiǎn) 內(nèi)部控制　出處：《暨南大學(xué)》2007年碩士論文　論文類型：學(xué)位論文

【摘要】： 在全球經(jīng)濟(jì)一體化及市場競爭日趨激烈的今天，越來越多的國內(nèi)企業(yè)為了整合業(yè)務(wù)流程、實(shí)現(xiàn)信息共享、提高經(jīng)營效率及市場競爭力而實(shí)施或正在實(shí)施企業(yè)資源計(jì)劃系統(tǒng)(ERP)。然而從多年來國內(nèi)外企業(yè)應(yīng)用ERP的實(shí)踐來看，ERP作為一個(gè)龐大而復(fù)雜的信息系統(tǒng)，不僅在其項(xiàng)目建設(shè)和應(yīng)用過程中存在具大的風(fēng)險(xiǎn)，，項(xiàng)目實(shí)施后企業(yè)的外部審計(jì)也必將面臨新的問題和挑戰(zhàn)。企業(yè)的生產(chǎn)經(jīng)營業(yè)務(wù)通過統(tǒng)一的ERP系統(tǒng)平臺(tái)進(jìn)行處理后，以往肉眼可見的審計(jì)線索都被掩蓋起來，企業(yè)及員工的工作習(xí)慣、思維方式、信息載體、控制手段和管理模式等都發(fā)生了根本變化。所有這一切，都將產(chǎn)生新的管理、控制和審計(jì)風(fēng)險(xiǎn)。 針對(duì)上述問題，本論文引入并運(yùn)用國外發(fā)展已相對(duì)成熟的信息系統(tǒng)審計(jì)理論、技術(shù)及實(shí)踐，分析和研究我國ERP環(huán)境下審計(jì)風(fēng)險(xiǎn)防范的對(duì)策。本文的撰寫基于前人的理論基礎(chǔ)之上，共分為三大部分。一是對(duì)ERP系統(tǒng)審計(jì)的理論綜述，分析了前人的研究成果，明確ERP系統(tǒng)審計(jì)的對(duì)象，并給出了國際通用的參考標(biāo)準(zhǔn)——信息及相關(guān)技術(shù)的控制目標(biāo)(即COBIT—Controlled Objectives forInformation and Related Technology)。二是分析在ERP系統(tǒng)出現(xiàn)并導(dǎo)致審計(jì)風(fēng)險(xiǎn)和審計(jì)對(duì)象發(fā)生變化后，注冊(cè)會(huì)計(jì)師的審計(jì)對(duì)策，建立起ERP環(huán)境下的系統(tǒng)審計(jì)基本模型及流程。三是借助于一個(gè)有代表性的ERP系統(tǒng)審計(jì)案例，對(duì)系統(tǒng)銷售模塊存在的特定問題所實(shí)施的審計(jì)過程進(jìn)行了更為詳盡的描述，并通過案例進(jìn)一步提出我國ERP系統(tǒng)審計(jì)的必要性、未來發(fā)展方向和幾點(diǎn)實(shí)施建議。
[Abstract]:In the global economic integration and the increasingly fierce competition in the market today, more and more domestic enterprises in order to integrate business process, realize information sharing, improve management efficiency and market competitiveness and implementing enterprise resource planning system (ERP). However, from the practice of domestic and foreign enterprises using ERP for many years, ERP is a huge and the complex information system, not only the existence of a great risk in the project construction and application process, after the implementation of the project of enterprise external audit will face new problems and challenges. The production business enterprise were processed by ERP unified system platform, the visible audit trail was covered, and enterprises the employee's work habits, ways of thinking, information carrier, control means and management mode have undergone fundamental changes. All this will produce the new management, control And audit risk.
Aiming at the above problems, this paper introduced the use of foreign information development has been relatively mature system of audit theory, technology and practice, analysis and countermeasure research on audit risk prevention in China under the ERP environment. This paper based on the theory of predecessors, is divided into three parts. One is the summary of the theory of ERP system audit. Analysis of the results of previous studies, clear ERP system audit object, and gives the control target of international reference standard of information and related technology (i.e. COBIT Controlled Objectives forInformation and Related Technology). The two is the analysis in ERP system and lead to audit risk and audit object changes, CPA audit countermeasures the basic model and establish the system of audit process under the environment of ERP is three. With the help of a representative of the ERP system audit cases of marketing sale mode A detailed description of the audit process implemented by the specific problems of blocks is made, and the necessity, future development direction and Implementation Suggestions of ERP system audit in China are further illustrated through case studies.

【學(xué)位授予單位】：暨南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2007
【分類號(hào)】：F239.1

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