李金华审计长高瞻远瞩的指出,“审计信息化是一场革命,能不能在这场革命中掌握主动权,直接关系今后审计事业的发展”。研究如何在现代企业信息化环境下更好地开展审计工作,已成为摆在审计工作者面前的一个重要课题,本文从ERP实施带来的风险与挑战、ERP环境下内部审计需要做的工作以及信息化环境下的内部审计有关实务进行了一些粗浅的探讨。 Li Jinhua, the auditor’s long-term perspective pointed out: “Audit informationization is a revolution, can we take the initiative in this revolution, directly related to the development of the audit ”. Studying how to carry out auditing better under the environment of modern enterprise information has become an important issue facing auditors. This paper analyzes the risks and challenges brought by ERP implementation, the work to be done by internal auditing in ERP environment, In the information environment, the internal audit related to the practice of some superficial discussion.