ERP环境下国有大型石油企业内部审计风险管理研究.docVIP

ERP环境下国有大型石油企业内部审计风险管理研究 THE LARGE STATE-OWNED OIL COMPANIES OF INTERNAL AUDIT RISK MANAGEMWNT UNDER THE ENVIRONMENT OF ERP 2010年5月25日 May 25, 2010 摘 要 在当前国际形势下，石油的战略意义已不言而喻，石油企业是各国经济的重中之重，尤其是对正处于高速发展时期的我国，而我国国有大型石油企业能否保持平稳较快发展，则关系到整个国民经济。随着人们对于财务报告真实性、重要性要求的不断提高，不但推动了审计实践的深化与发展，也使企业内部审计逐步走进公众视野。在本世纪初，ERP系统在国有企业中开始实施运用，随之对内部审计有了新的要求，同时内部审计风险也有了新的变化。本文从风险控制角度对在ERP环境下，国有大型石油企业内部审计风险管理进行了初步研究。 关键词：ERP；内部审计；困境；审计风险；控制  Abstract Under the current international situation, the petroleum strategic sense has been self-evident, the Oil play is various countries economy the most important, particularly to is being in the high speed development time our country, but whether does our country state-owned large-scale Oil play maintain steady develops quickly, then relates the entire national economy. Along with people regarding financial report authenticity, important request unceasing enhancement, not only promoted the audit practice deepening and the development, also causes the enterprise management audit to enter the public field of vision gradually. At the beginning of the century, the ERP system started in the State-owned business to implement the utilization, had the new request along with it to the management audit, simultaneously the management audit risk also had the new change. This article from the risk control angle to under the ERP environment, the state-owned large-scale Oil play management audit risk management has conducted the preliminary study. Keywords: ERP; Management audit; Difficult position; Audit risk; Control 目 录 一、某国有大型石油企业ERP实施概况 1 二、ERP环境下国有大型石油企业内部审计面临的困境 2 二、ERP环境下国有大型石油企业内部审计风险来源 4 （一）ERP环境下国有大型石油企业内部审计外部风险来源 4 1.内部审计法律、法规不健全 4 2.国有石油企业在行业竞争、资源及市场变化上认识不足 4 （二）ERP环境下 国有大型石油企业内部审计内部风险来源 5 1.组织治理结构的缺陷 5 2.组织信息系统的故障或中断 5 3.组织人员的道德品质、业务素质未达到要求 6 4.ERP环境下，内部审计的技术风险 6 四、ERP环境下国有大型石油企业内部审计风险控制对策 7 （一）外部风险控制对策 7 1.建立健全法律法规 7 2.拓展眼光，密切关注行业竞争、资源及市场变化 8 （二）内部风险控制对策 8 1.组织治理结构调整 8 2.信息系统开发过程需要内部审计人员的参与 8 3.加快建设内部审计职业化 9 4.内部审计新技术的应用 9 五、结论 10 致 谢 12 参考文献