基于ERP的审计风险模型应用研究

发布时间：2018-03-17 20:56

本文选题：ERP　切入点：审计风险　出处：《哈尔滨工业大学》2006年硕士论文　论文类型：学位论文

【摘要】： 随着科学技术的进步,人们掌握了很多先进而有效的管理信息系统,Enterprise Resource Planning(企业资源计划)就是这些管理信息系统的代表者,以ERP为基本模式所开发的各种ERP应用软件己普遍被许多企业所运用,而且推动了企业的发展和管理效率的提高。ERP的普遍应用不仅改变了企业的会计核算模式,而且给注册会计师审计带来了巨大的影响,它提高了注册会计师的审计难度和审计风险。因此,基于ERP的审计风险模型应用研究就是为了能够使注册会计师在ERP环境下更好的分析、控制审计风险,提高审计质量,这有着很重要的理论意义和现实意义。从国内外的相关研究可以看出,关于ERP环境下的审计风险模型应用研究还处于起步阶段,相关研究还比较少。基于此,本文通过以下思路对此问题进行系统研究。首先,对审计风险模型及ERP系统的相关理论进行阐述,为研究提供一个理论背景,这些内容主要包括:风险导向审计的概念及特点、审计风险模型要素分析、ERP系统的定义、管理思想及其基本特点;其次,论述ERP系统下审计风险的成因,为ERP系统环境下审计风险模型应用分析做出铺垫,主要从审计内容因素、审计轨迹、审计模式、审计程序及审计环境这几个方面进行论述,其中重点分析审计环境(企业组织结构、企业内部控制及企业财务管理)所带来的影响;最后,在以上论述的基础上,分别分析ERP系统环境下影响审计风险模型要素(固有风险、控制风险及检查风险)的因素,在重点分析ERP系统环境下的控制风险时,分别对采购与付款循环、销售与收款循环、货币资金控制及信息系统内部控制的控制风险进行分析,以此为注册会计师在ERP环境下准确合理的确定审计风险做出引导。
[Abstract]:With the development of science and technology, people have mastered many advanced and effective management information systems, Enterprise Resource Planning (ERP) is the representative of these management information systems. A variety of ERP application software developed with ERP as the basic model has been widely used by many enterprises, and has promoted the development of enterprises and the improvement of management efficiency. The general application of ERP has not only changed the accounting accounting model of enterprises, but also promoted the development of enterprises and the improvement of management efficiency. Moreover, it has brought great influence to CPA audit, which has increased the audit difficulty and audit risk of CPA. The application research of audit risk model based on ERP is to make CPA analyze better, control audit risk and improve audit quality in ERP environment, which has very important theoretical and practical significance. It can be seen from the relevant research at home and abroad that the research on the application of audit risk model under the ERP environment is still in its infancy, and the relevant research is still relatively few. Based on this, this paper makes a systematic study on this issue through the following ideas. First of all, This paper expounds the audit risk model and the relevant theories of ERP system, which provides a theoretical background for the research. These contents mainly include: the concept and characteristics of risk-oriented audit, the definition of ERP system by the analysis of the elements of audit risk model. Secondly, the causes of audit risk in ERP system are discussed, which pave the way for the application and analysis of audit risk model in ERP system, mainly from the aspects of audit content, audit track, audit mode, etc. The audit procedure and audit environment are discussed, in which the impact of audit environment (organizational structure, internal control and financial management of enterprises) is analyzed. The factors influencing the audit risk model (inherent risk, control risk and check risk) under the ERP system environment are analyzed respectively. When the control risk is analyzed in the ERP system environment, the procurement and payment cycle, the sales and collection cycle, the purchase and payment cycle, the sales and collection cycle respectively, are analyzed. The paper analyzes the control risk of monetary fund control and information system internal control, and provides guidance for CPA to determine audit risk accurately and reasonably under ERP environment.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：F239.1

【引证文献】