会计专业外文翻译关于ERP方面的外文文献翻译.doc

会计专业毕业论文外文翻译——关于ERP方面的外文文献翻译 ERP with enterprise internal control risks The internal control is the auditees in order to reasonable assurance that the reliability of financial reports, business efficiency and effect of compliance with laws and regulations and by management and other personnel, designing and implementing policies and procedures. ERP system into the internal control is the internal control innovations, and the introduction of internal control of ERP brings new methods, changed the way of internal control, its concentration data processing make internal control procedure, expanded the scope of internal accounting control, changed the internal control of the internal and external environment, change the internal accounting control of key, make internal control key not just in personnel on the each other between contain. It also changed information and communication mode, electronic, and procedures of information transfer replaced with information storage technology, physical visual manual information, for managers, employees and customers, offer more convenient exchange platform. First, ERP system risk of internal control in enterprises First, ERP system implementation itself exist great uncertainty, always exists some unforeseeable, influence factors highlighted the implementing ERP system in the enterprise, which generates the kind of risk is an aspect, at the same time, the enterprise internal control would exist some inherent risk and uncertainty risk. These risks mainly displays in the following aspects: 1. The risk control system equipments Equipment is the basis of ERP system operation, so how to ensure the safety equipment is the system risk prevention foundation. Equipment safety risks mainly is all kinds of natural disasters and members of the theft. If an enterprise has no safety risk of equipment are analyzed, and the prevention systems, premises in necessary when the accident happen suddenly cant rapid reaction, prevent equipment damag