| Many organizations have implemented or are implementing large enterprise resources systems, such as Enterprise Resource Planning (ERP) which is not only integrating their business functions and streamlining the flow of information, but also enhancing operate efficiency and competitiveness to meet today's need of economic globalization and market. However, referencing to implementing ERP cases abroad or domestic, ERP is so complex that there has strong risk at the construction stage or in the applied process. Also it brings more problems and challenges to the external audit. It changes employees' habits and mode of thinking, information carrier, control ways and administration mode that the operation is carried on the ERP system covers up the link been visual before. As a result, all the changes will generate new audit risk. Aim at the above-mentioned problem, this thesis leads and go into combine usage of those information system audit theories, technique and practice which have been developed relatively mature overseas, analyze and study the countermeasures guarding against audit risk under the ERP environment in our country. Based on the present theory, my thesis can be divided into three parts. PartⅠis summarizing on the theory foundation of ERP system, analyzing predecessor's research results, defining the audit object in the system and then introducing the international reference standard-Controlled Objectives for Information and Related Technology. In partⅡ, I give the audit countermeasure after the change of audit risk and audit object when ERP appears, and set up the basic audit model to ERP system. PartⅢ, resorting on a representative ERP system audit case, I describe in detail for the system audit in sales part, furthermore, present the necessity of audit and its development direction and some suggestions on audit practice of ERP system. |
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