Research On The Application Of Information Technology In Customs Audit Under ERP Environment

With the advancement of integration,customs comprehensively deepen reform of the customs audit of law enforcement ability and working quality objectives put forward new requirements and standards,on the one hand require "strengthen follow-up supervision and compliance management results in the fundamental role of customs supervision",make the customs supervision link has higher dependence on audit results,on the other hand requirements "to check and follow-up supervision by the auditing department unified implementation",the customs audit which is endowed with more responsibilities,follow-up supervision chain in customs plays an increasingly important role.With the economic globalization and the rapid development of computer technology,modern enterprise entered the era of rapid development,the enterprise information management level is higher and higher,more and more enterprises use ERP system for enterprise management.The customs overall scheme plan comprehensively deepen reform,points out that"science and technology innovation as the leading,apply the latest technology and equipment to the customs management,realize information,intelligent management means and management methods",therefore,to use information technology to carry out the audit is to improve the overall efficiency of the audit development trend,is also the important way to solve the auditing lack of human resources.The author through to analyzes the situation facing the current follow-up supervision of customs,to grasp the auditing business comprehensively deepen reform measures of the profound connotation,around the overall efficiency,improve the auditing work on how to innovate the auditing information technology,the rich audit management research and explore in depth.The purpose of this paper is to analyze the necessity of carrying out the customs audit by using information technology in the ERP environment of the enterprise,through the in-depth study of the relevant knowledge of ERP and the business requirements of the customs audit.This paper discusses how to use the information technology to carry out the means and methods of customs audit under the enterprise ERP system,and explores the development and application of the audit assistant analysis system based on the audit financial analysis system and the audit accounting analysis system under the ERP environment of the enterprise,in order to reduce the manual audit of the books and inventory in the audit industry.Workload,shorten the work time of audit work,improve the quality of data analysis,and improve the effectiveness of customs audit.I hope this article can provide some reference for how to carry out customs audit in the ERP environment.