but in any kind of audit. Understand the enterprise structure Understand the enterprise structure. The complexity of ERP arises from the fact that it attempts to encompass the entire business cycle of the enterprise, covering all major functions and all parts of the organization in its wake, including financial accounting, human resources and management information. The mapping of the various organization units is reflected in the enterprise structure in the ERP. An accurate understanding of the enterprise structure is the first step to carrying out an audit.