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ERP 流程的发明与运用,给企业带来了福音。由于 ERP 能够做到对企业所有业务的全流程覆盖,企业管理者很容易通过 ERP 系统对企业的交易事项进行控制。内部控制的一些原则和措施,如不相容职务分离、授权、复核与监督等,在 ERP 系统都能得到体现和实施。有的 ERP 系统还能对企业交易进行自动预警,ERP 系统将人工控制转化为自动控制,确实提高了内部控制的效率和
The invention and application of ERP process has brought the gospel to the enterprise. Because ERP can do all the business processes covering the entire business, business managers can easily control the business transactions through the ERP system. Some principles and measures of internal control, such as incompatible separation of duties, authorization, review and supervision, can be reflected and implemented in the ERP system. Some ERP systems can also be an automatic warning of business transactions, ERP system will be manually controlled into automatic control, does improve the efficiency of internal control and