ERP环境下物资采购管理风险分析及审计思考  

Risk Analysis and Audit on Material Purchase Management under ERP System

作　　者：税敏[1] 陈静[2] 汪龙菊[1] 江怀西 

机构地区：[1]中国石油西南油气田公司成都审计中心,四川成都610051 [2]中国石油西南油气田公司财务处,四川成都610051 [3]中国石油川庆钻探工程有限公司钻采工程技术研究院,四川广汉618300

出　　处：《天然气技术与经济》2013年第3期54-56,79,共3页Natural Gas Technology and Economy

摘　　要：风险导向审计是以风险管理模式开展审计工作的一种新型审计方法。在综述相关概念的基础上,以ERP环境下物资采购业务风险为导向,分析了在ERP环境下开展物资采购管理所面临的风险,并对ERP环境下开展物资采购审计进行了思考,提出了以风险为导向,以控制为主线,以提高效率为目标的风险导向审计模式。Risk-oriented audit is a new auditing method based on risk management mode.In this paper,on the basis of review of relevant concepts and oriented by risk of materials procurement business in context of ERP(Enterprise Resource Planning),the risks in the materials procurement management in context of ERP is analyzed,and some discussions are conducted for material purchase audit in context of ERP;thus a risk-oriented audit mode is proposed with the risk as orientation,the control as mainline and the efficiency improvement as goal.

关 键 词：ERP 风险导向 MM模块 物资采购审计 

分 类 号：F239.63[经济管理—会计学] F253.9[经济管理—国民经济]