Embedded Audit Modules in Enterprise Resource Planning Systems

摘要：

Embedded Audit Modules (EAMs) have been the subject of discussion in the literature for more than two decades.Early implementations of EAMs were tied to proprietary accounting information systems and production systems.In recent years,there has been considerable development and widespread deployment of Enterprise Resource Planning (ERP) systems that provide common business process functionality across the enterprise.These systems are based upon a common foundation provided by large scale relational database management systems.There has been no published research that addresses the potential for exploiting the perceived benefits of EAMs in an ERP environment.This paper seeks to,at least in part,close this gap in the research literature.The research is designed to assess the level and nature of support for EAMs by ERP providers.

关键词： EAM Financial statement audit output spreadsheet reports Internal control ERP systems

作者: SHI Yong

作者单位: School of Economics and Management,Henan Polytechnic University,P.R.China,454000

会议类型: 国际会议

会议名称: 2007 International Conference on Management Science and Engineering(2007管理科学与工程国际学术会议)

会议地点: 河南焦作

会议语种:英文

页码: 1512-1517

在线出版日期: 2007-08-20（万方平台首次上网日期，不代表论文的发表时间）