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ERP系统集信息技术与先进的管理思想于一身,成为现代企业的运行模式,反映时代对企业合理调配资源、最大化地创造社会财富的要求,是企业在信息时代生存、发展的基石。随着企业ERP系统的实施,必将促进内部审计业务发生“变革”,而如何面对变革,并在变革中不断创新,将成为内部审计工作面临的新挑战。
ERP system integrates information technology and advanced management ideas into a modern enterprise’s operation mode. It reflects that the requirements of the times for enterprises to rationally allocate resources and maximize the creation of social wealth are the cornerstones for the survival and development of enterprises in the information age. With the implementation of the enterprise ERP system, it will surely promote “change” in the internal audit business. However, how to face the change and keep innovating in the change will become a new challenge for the internal audit.