信息化环境下的财务在线稽核实践浅析

发布时间：2018-04-10 01:08

  本文选题：在线完成　切入点：业务信息　出处：《财务与会计》2014年06期

【摘要】：正财务在线稽核(以下简称在线稽核)是利用ERP系统平台,通过配置稽核规则、查询方案等对企业各种经济业务数据进行搜索、比对、分析、判断,在线查找问题并在线完成整改过程的现代化财务稽核技术。与传统的财务稽核相比,在线稽核能有效提高稽核效率和效果:一是在线稽核可以实施事前事中稽核,能够在业务信息产生过程中进行检查,提升财务风险预防能力。二是在线稽核可针对同一检查点涵盖所有样本量,具
[Abstract]:The online audit of positive finance (hereinafter referred to as online audit) is to search, compare, analyze and judge all kinds of economic and business data of enterprises by configuring audit rules, query schemes and so on, using ERP system platform.Find problems online and complete the modern financial audit technology of rectification process online.Compared with the traditional financial audit, the online audit can effectively improve the audit efficiency and effect: first, the online audit can carry out the audit in advance, can check in the process of business information generation, and improve the ability of financial risk prevention.The other is that the online audit can cover all samples for the same checkpoint.
【作者单位】： 国家电网公司;
【分类号】：F275;F232
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本文编号：1728969