Internal Audit Practice and Reflection Under the Environment of Grid Enterprise ERP System
Xu Feng · Electric Power Information Technology · 2011
In order to further enhance internal audit function in enterprise management,on account of grid enterprise ERP environment of internal audit under the new trend,this article analyses in-depth the change characteristics of the internal audit object in the ERP environment,puts forward the methods to implement the computer audit,to identify audit evidence,to audit ERP system itself,combining information system audit characteristics and auditing work practice,it is concluded that the internal audit in the ERP environmentshould actively participate in the ERP project,optimize the audit work process,strengthen the audit of the computer risk control,perfect the management system,clear the direction.