ERP信息系统的外部审计分析

发布时间：2018-01-29 23:23

本文关键词： ERP 信息系统审计审计风险内部控制　出处：《暨南大学》2007年硕士论文　论文类型：学位论文

【摘要】： 在全球经济一体化及市场竞争日趋激烈的今天，越来越多的国内企业为了整合业务流程、实现信息共享、提高经营效率及市场竞争力而实施或正在实施企业资源计划系统(ERP)。然而从多年来国内外企业应用ERP的实践来看，ERP作为一个庞大而复杂的信息系统，不仅在其项目建设和应用过程中存在具大的风险，，项目实施后企业的外部审计也必将面临新的问题和挑战。企业的生产经营业务通过统一的ERP系统平台进行处理后，以往肉眼可见的审计线索都被掩盖起来，企业及员工的工作习惯、思维方式、信息载体、控制手段和管理模式等都发生了根本变化。所有这一切，都将产生新的管理、控制和审计风险。针对上述问题，本论文引入并运用国外发展已相对成熟的信息系统审计理论、技术及实践，分析和研究我国ERP环境下审计风险防范的对策。本文的撰写基于前人的理论基础之上，共分为三大部分。一是对ERP系统审计的理论综述，分析了前人的研究成果，明确ERP系统审计的对象，并给出了国际通用的参考标准——信息及相关技术的控制目标(即COBIT—Controlled Objectives forInformation and Related Technology)。二是分析在ERP系统出现并导致审计风险和审计对象发生变化后，注册会计师的审计对策，建立起ERP环境下的系统审计基本模型及流程。三是借助于一个有代表性的ERP系统审计案例，对系统销售模块存在的特定问题所实施的审计过程进行了更为详尽的描述，并通过案例进一步提出我国ERP系统审计的必要性、未来发展方向和几点实施建议。
[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.

【学位授予单位】：暨南大学
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：F239.1

【引证文献】