集团企业ERP的风险分析与控制——论计算机日志连续审计模型  

Risk Analysis and Control on Group of Enterprise's ERP——On Computer Log-based Continuous Auditing System Model

作　　者：李自洁[1] 李若山[1] 

机构地区：[1]复旦大学管理学院,上海200433

出　　处：《研究与发展管理》2007年第6期72-77,84,共7页R&D Management

基　　金：国家自然科学基金资助项目重点课题(70632002)

摘　　要：结合连续审计和ERP流程日志管理,探讨集团企业ERP流程下如何进行有效控制的新流程,即集团企业ERP流程日志管理连续审计系统的研究与分析.It proposes a log-based continuous model which is based on agent technology and monitors the ERP system by user＇s log. This model eliminates the problem of data diversity by creating special audit agent, according to which the problem argued by the academic study is the main barrier to achieve continuous audit.

关 键 词：ERP流程 连续审计 日志管理 

分 类 号：F239.0[经济管理—会计学]