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ERP系统的引入改变了企业信息与沟通的模式,电子化、程序化的信息传递取代了手工信息传递,为企业内部控制带来了新的方式方法。但ERP系统也是一把双刃剑,在给企业带来巨大变革同时,也带来了风险,如何有效防范舞弊风险就显得尤为重要。一、ERP环境下企业内部控制环境的变化中国联合网络通信有限公司(以下简称中国联通)自最新一轮电信改革的2009年融合元年起,即大力整合企业内
The introduction of ERP system has changed the mode of enterprise information and communication. Electronic and programmed information transfer replaced manual information transfer, which brought new ways and means for internal control of enterprises. However, the ERP system is also a double-edged sword. It brings about great changes to the enterprise as well as risks. Therefore, how to effectively prevent fraud risks is particularly important. I. Change of Internal Control Environment in ERP Environment China United Network Communications Co., Ltd. (hereinafter referred to as China Unicom) since the first round of telecommunications reform in 2009 the first year of integration, that is, the integration of the enterprise