ERP的实施改变了企业的经营管理方式，也带来了企业内部审计工作的转变。
The implementation of ERP has changed the management forms in enterprises, and has brought the transition of the audit work inside enterprises too.
内部审计日益成为企业强化经营管理的重要手段，在现代企业管理中越来越显示出重要地位和作用。
Strengthening the internal audit and management of the enterprise has become an increasingly important tool in the modern enterprise management and demonstrate the important status and role.
研究并实施管理审计对于完善公司治理、提高企业经营管理水平、增加企业价值有着十分重要的意义。
Studying and implementing management audit have very important meanings for perfecting corporate governance, improving enterprise managerial skill, and increasing enterprise value.
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