Enterprise Inventory Internal Control Audit And Application Research Under ERP Environment

Enterprise inventory is not only an important part of current assets,but also supplies the basis of creating value in the process of production and operation,of which the procurement cost,the flow speed,the physical custody of the security and other factors directly affect the enterprise benefits of current and even decide the survival of enterprises.Good inventory control not only helps to prevent the inventory business errors and fraud,but also can effectively reduce the enterprise cost and improve economic benefits.For enterprises,especially manufacturing industry,is of great significance to the inventory of establishing and perfecting the internal control.So,internal control audit need to play a bigger role.With the rise of information technology and scientific management system of foreign outstanding enterprise introduction,Chinese enterprises begin to implement ERP system.,with the help of ERP information system to integrate the logistics,cash flow,information flow integrated management,from paper office to office information system,daily business data is recorded in the ERP information system,convenient for daily operation and management of the enterprise is to master and control.It at the same time to the enterprise internal control has brought a lot of changes in the internal control also reflects the new characteristics of the inventory,increase the difficulty of the inventory of the enterprise to carry out the audit of internal control,in the ERP environment should be how to develop the inventory internal control auditing has become a problem to be solved.On the basis of the study of relevant literature,this paper explores the ERP information system to the current inventory and study the influence of the internal control audit,analysis in the ERP environment how to carry out the specific content of the inventory internal control audit,combined with the case pointed out that Z company at the same time the company under the ERP environment inventory the defects existing in the internal control,puts forward Suggestions for improvement,and analyze the inventory internal control auditing in the ERP system environment facing the opportunities and challenges,and in view of the case analysis of the internal audit department in the ERP system environment enterprise inventory internal control auditing facing the opportunities and challenges related Suggestions are put forward.Hope this article can give the general audit workers in the new information technology background,the inventory internal control audit work to bring certain reference value.