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在网络信息技术迅速发展的当今社会,企业内部控制的有效实施离不开信息技术的支持。ERP系统作为现代企业内部控制工具,可以优化内部控制体系,确保企业内部控制的有效实施。本文分析了ERP系统在企业内部控制中的作用,指出了在ERP系统下企业内部控制存在的问题,并提出了运用ERP加强企业内部控制的策略。
In the rapid development of network information technology in today’s society, the effective implementation of internal control can not be separated from the support of information technology. As a modern enterprise internal control tool, ERP system can optimize the internal control system and ensure the effective implementation of internal control. This paper analyzes the role of ERP system in the internal control of an enterprise, points out the problems existing in the internal control of an enterprise under the ERP system, and puts forward the strategy of using ERP to strengthen the internal control of the enterprise.