实施ERP企业内部审计问题研究

发布时间：2018-06-26 01:25

本文选题：ERP内部审计审计环境 + 风险控制　；参考：《暨南大学》2004年硕士论文

【摘要】：实现信息化是现代企业发展进程中的客观要求。企业信息化中的管理信息化，即企业资源计划——Enterprise Resources Planning(简称ERP)的实施是企业适应新时期激烈的市场竞争，，提高快速响应能力，强化核心竞争力的必然举措。研究企业实施ERP对内部审计的影响，无论是对内部审计的发展，还是对企业经营管理的改善，都有着重要的意义。本文从实施ERP对企业的作用与影响入手，首先分析了实施ERP对企业内部审计环境的影响，并分别从管理流程的优化、管理模式的转变、审计线索的改变、内部控制的不同、安全控制的变化等方面，来分析实施ERP后企业内部审计环境的变化。然后针对内部审计环境的改变，讨论了内部审计重点的变化，指出风险控制应成为内部审计的重点。在讨论风险控制时，本文论述了实施ERP给企业带来优势的同时，也带来了潜在的风险。企业必须采取相应的措施控制风险，才能减少或避免损失。笔者认为风险控制主要包括人事风险控制、内部控制、信息技术风险控制等方面，并随后提出了如何降低由于企业实施ERP带来的新的企业风险的对策。接着，本文讨论了实施ERP后企业内部审计需要改进的若干问题，其中包括企业实施ERP对内部审计技术的影响及企业应采取的对策、对内部审计人员素质要求以及企业实施ERP后内部审计人员转变角色的重要性，并着重分析了内部审计人员角色转变对审计独立性的影响。最后总结了本文的研究结论，并指出了本文研究的局限性。
[Abstract]:Realizing informationization is an objective requirement in the process of modern enterprise development. The implementation of Enterprise Resources Planning (ERP) is an inevitable measure for enterprises to adapt to the fierce market competition in the new era, to improve their ability to respond quickly and to strengthen their core competitiveness. It is of great significance to study the impact of ERP on internal audit, whether it is the development of internal audit or the improvement of enterprise management. This paper starts with the function and influence of implementing ERP to enterprises, analyzes the influence of ERP on the internal audit environment of enterprises, and respectively from the optimization of management process, the change of management mode, the change of audit clue, the difference of internal control. The change of safety control, etc., to analyze the change of internal audit environment after implementing ERP. According to the change of internal audit environment, this paper discusses the change of internal audit emphasis, and points out that risk control should be the focus of internal audit. When discussing the risk control, this paper discusses the advantages and potential risks brought by ERP. Enterprises must take appropriate measures to control risks in order to reduce or avoid losses. The author thinks that the risk control mainly includes personnel risk control, internal control, information technology risk control and so on, and then puts forward the countermeasures of how to reduce the new enterprise risk caused by ERP. Then, this paper discusses some problems that need to be improved after the implementation of ERP, including the impact of ERP implementation on internal audit technology and the countermeasures that enterprises should take. The quality requirements of internal auditors and the importance of changing the role of internal auditors after the implementation of ERP in enterprises are discussed, and the influence of the change of internal auditors' roles on audit independence is analyzed emphatically. Finally, the conclusion of this paper is summarized, and the limitations of this study are pointed out.
【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：F239.45

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