ERP环境下的企业存货内控审计及应用研究

发布时间：2018-03-10 05:16

本文选题：内部控制　切入点：存货内部控制审计　出处：《西南交通大学》2017年硕士论文　论文类型：学位论文

【摘要】：企业的存货不仅是流动资产的重要组成部分,而且还是在生产经营过程中创造价值的基础物资,其采购成本的高低、流转速度的快慢、实物保管的安全与否等因素直接影响到企业当期的经济效益,甚至决定企业的生存。良好的存货控制不仅有助于防止存货业务差错和舞弊行为发生,还能使有效降低企业成本,提高经济效益。对于企业特别是制造业而言,建立健全的存货内部控制意义重大,内部审计需要发挥更大的作用。随着信息科技的崛起和对国外优秀企业科学管理体系的引进,中国企业纷纷应用ERP系统,借助ERP信息系统将物流、资金流、信息流集成一体化进行管理,从纸质化办公向信息系统办公转化,日常业务数据被记录在ERP信息系统中,便于对企业日常经营管理情况的掌握和控制。这同时给企业内部控制带来了很多的变化,存货的内部控制也体现出新的特征,使得对企业存货开展内控审计的难度增加,在ERP环境下应如何开展存货内部控制审计成为亟待解决的问题。本文在研读相关文献的基础上,探索了ERP信息系统对现阶段存货内部控制审计的影响并展开研究,分析在ERP环境下如何进行存货内部控制审计的具体内容,同时结合Z公司案例指出Z公司在ERP环境下存货内部控制中存在的缺陷,提出改进建议,并分析在ERP系统环境中企业库存内部控制审计面临的机遇和挑战,并针对案例分析中内部审计部门在ERP系统环境中企业库存内部控制审计面临的机遇和挑战提出相关建议,使内部审计更有效的发挥其职能。期望本文可以给广大审计工作者在目前新的信息技术环境下,进行存货内部控制审计工作带来一定的参考价值。
[Abstract]:The inventory of an enterprise is not only an important part of the current assets, but also a basic material that creates value in the process of production and operation. The safety of physical storage directly affects the economic benefit of the enterprise in the current period, and even determines the survival of the enterprise. Good inventory control not only helps to prevent inventory business errors and fraud, but also can effectively reduce the cost of the enterprise. It is of great significance for enterprises, especially the manufacturing industry, to establish sound internal control of inventory, and internal audit needs to play a greater role. With the rise of information technology and the introduction of scientific management system of excellent foreign enterprises, With the help of ERP information system, Chinese enterprises have applied ERP system to manage the integration of logistics, capital flow and information flow, from paper-based office to information system, daily business data are recorded in ERP information system. At the same time, it brings a lot of changes to the internal control of the enterprise, and the internal control of the inventory also reflects new characteristics, which makes it more difficult to carry out internal control audit of the enterprise inventory. How to carry out inventory internal control audit under the environment of ERP has become an urgent problem to be solved. Based on the study of relevant literature, this paper explores the impact of ERP information system on inventory internal control audit at present and carries out a study on it. This paper analyzes how to carry out inventory internal control audit under the environment of ERP, points out the defects in the internal inventory control of Z company under ERP environment, and puts forward some suggestions for improvement. This paper also analyzes the opportunities and challenges faced by the internal control audit of enterprise inventory in the environment of ERP system, and puts forward some suggestions on the opportunities and challenges faced by the internal audit department of the internal audit department in the ERP system environment. It is expected that this paper will bring some reference value to the auditing of inventory internal control under the new information technology environment.
【学位授予单位】：西南交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F239.4

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