本文選題：在線完成　切入點：業(yè)務(wù)信息　出處：《財務(wù)與會計》2014年06期

【摘要】：正財務(wù)在線稽核(以下簡稱在線稽核)是利用ERP系統(tǒng)平臺,通過配置稽核規(guī)則、查詢方案等對企業(yè)各種經(jīng)濟業(yè)務(wù)數(shù)據(jù)進行搜索、比對、分析、判斷,在線查找問題并在線完成整改過程的現(xiàn)代化財務(wù)稽核技術(shù)。與傳統(tǒng)的財務(wù)稽核相比,在線稽核能有效提高稽核效率和效果:一是在線稽核可以實施事前事中稽核,能夠在業(yè)務(wù)信息產(chǎn)生過程中進行檢查,提升財務(wù)風(fēng)險預(yù)防能力。二是在線稽核可針對同一檢查點涵蓋所有樣本量,具
[Abstract]:The online audit of positive finance (hereinafter referred to as online audit) is to search, compare, analyze and judge all kinds of economic and business data of enterprises by configuring audit rules, query schemes and so on, using ERP system platform.Find problems online and complete the modern financial audit technology of rectification process online.Compared with the traditional financial audit, the online audit can effectively improve the audit efficiency and effect: first, the online audit can carry out the audit in advance, can check in the process of business information generation, and improve the ability of financial risk prevention.The other is that the online audit can cover all samples for the same checkpoint.
【作者單位】： 國家電網(wǎng)公司;
【分類號】：F275;F232
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本文編號：1728969