企業資源規劃系統（ERP）已逐漸成為一項成熟的企業經營技術的環境下，導入企業規劃系統協助企業提昇營運績效及達成企業目標已成為時勢所趨。對財務報導有關的會審人員而言，在ERP環境下，除了需充分瞭解受查企業的經營型態以進一步部認作業交易流程之外，對於企業採用的ERP系統系統運作亦應有充分的認識，尤其是記錄交易之流程及其內建之控制系統，當有所研究與瞭解，以更充份掌控ERP系統內資訊的流動情況，確認ERP交易資料的品質進而降低企業風險，對企業財務報表上所揭露的資訊也是比較可予信賴；本文即以查核人隕的角色面對企業於導入使用ERP-配銷模組系統之下，分析個案的銷貨及收款循環相關作業流程要項、瞭解內嵌的應用控制點作初步探討，以提供企業界實作、或會計教育教學之參考。研究結果發現，企業資源規劃系統的運作設計上具有相當大的彈性空間，以因應實務上所需，故於ERP運作系統下的權限控管、職能分工、授權與責任歸屬應作好完善的規劃，以達初步防弊功能的第一步。

　In recent years, adopting an Enterprise Resource Planning (ERP) system has become a new trend among enterprises, as a way to improve performances and achieve goals, while the computer software package has become more integration and more friendlier. The internal and external auditors, accountants, must study the process flow of Enterprise Resource Planning (ERP) system, so they can realize the internal control pints of the system, that can help enhance the effectiveness of what they have done. This research intends to analyze the ERP system is elastic for the practical purpose. Therefore operating under the ERP system, enterprise should plan well in segregation of duties, authorization, and responsibilities as the first step taken by a business to prevent fraud.