本文關(guān)鍵詞： ERP 信息系統(tǒng)審計 審計風險 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、實現(xiàn)信息共享、提高經(jīng)營效率及市場競爭力而實施或正在實施企業(yè)資源計劃系統(tǒng)(ERP)。然而從多年來國內(nèi)外企業(yè)應(yīng)用ERP的實踐來看，ERP作為一個龐大而復(fù)雜的信息系統(tǒng)，不僅在其項目建設(shè)和應(yīng)用過程中存在具大的風險，，項目實施后企業(yè)的外部審計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)平臺進行處理后，以往肉眼可見的審計線索都被掩蓋起來，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、控制和審計風險。 針對上述問題，本論文引入并運用國外發(fā)展已相對成熟的信息系統(tǒng)審計理論、技術(shù)及實踐，分析和研究我國ERP環(huán)境下審計風險防范的對策。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ERP系統(tǒng)審計的理論綜述，分析了前人的研究成果，明確ERP系統(tǒng)審計的對象，并給出了國際通用的參考標準——信息及相關(guān)技術(shù)的控制目標(即COBIT—Controlled Objectives forInformation and Related Technology)。二是分析在ERP系統(tǒng)出現(xiàn)并導(dǎo)致審計風險和審計對象發(fā)生變化后，注冊會計師的審計對策，建立起ERP環(huán)境下的系統(tǒng)審計基本模型及流程。三是借助于一個有代表性的ERP系統(tǒng)審計案例，對系統(tǒng)銷售模塊存在的特定問題所實施的審計過程進行了更為詳盡的描述，并通過案例進一步提出我國ERP系統(tǒng)審計的必要性、未來發(fā)展方向和幾點實施建議。
[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)位級別】：碩士
【學(xué)位授予年份】：2007
【分類號】：F239.1

【引證文獻】

相關(guān)期刊論文 前1條

1 吉芳;劉紀敏;;基于XML的異構(gòu)數(shù)據(jù)集成技術(shù)在聯(lián)網(wǎng)審計中的應(yīng)用[J];現(xiàn)代計算機(專業(yè)版);2009年12期

相關(guān)碩士學(xué)位論文 前1條

1 韓付平;信息化環(huán)境下的電子審計證據(jù)采集與使用研究[D];太原理工大學(xué);2011年

本文編號：1474630