Basically, ERP implies a policy that reflects what it means to think and act for the purpose of economic processes, and is therefore considered a strategic management solution. The new business model with process focused operations, increases productivity and meets the economic performance standards. The economic operational stages must be integrated in order to trigger workflows, to control the flow of information and to create connections between the organization, suppliers and customers. All this requires organizational changes, technological updates and, eventually, a new identity for the organization itself. The present paper proposes a specific approach to the procedures needed to perform the audit of integrated information systems. Concrete methods of undertaking audit operations for the financial accounting modules of integrated information systems are presented in the present work.