By Yusufali F. Musaji
Maps out how one can behavior an built-in ERP audit.Contains pattern audit keep watch over instructions, case reports, and audit plans to aid the reader comprehend tricky options and start with their very own audit.
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Extra resources for Integrated Auditing of ERP Systems
This technology must be matched to the user’s needs in order to best meet those needs. A mismatch of technology and needs can result in an unnecessary expenditure of organizational resources. One of the more common misuses of technology is the introduction of new technology prior to the clear establishment of its need. For example, many organizations introduce database technology without clearly establishing the need for that technology. Experience has shown that the early users of a new technology frequently consume large amounts of resources learning to use that new technology.
Programs may contain routines not compatible with their intended purposes, which can disable or bypass security protection mechanisms. For example, a programmer who anticipates being fired, inserts code into a program which will cause vital system files to be deleted as soon as his name no longer appears in the payroll file. ؠInadequate documentation or labeling may result in the wrong version of a program being modified. • Operating System Flaws. Design and implementation errors, system generation and maintenance problems, and deliberate penetrations causing modifications to the operating system can produce undesirable effects in the ERP systems.
Lack of adequate standards and enforcement of those standards. • Lack of adequate quality assurance and systems or applications testing. The following is a list of negative situations to which ERP application systems are vulnerable, grouped according to common system organizational structures. While not intended to be all-inclusive, the list suggests various kinds of vulnerabilities that may exist in an ERP system. This list of potential vulnerabilities helps identify the additional risks presented in an ERP environment.
Integrated Auditing of ERP Systems by Yusufali F. Musaji