Auditing SAP R/3 – Control Risk Assessment

Best, Peter (2000) Auditing SAP R/3 – Control Risk Assessment. Australian Accounting Review, 10(3), pp. 31-42.


This paper provides an introduction to auditing in an SAP R/3 environment, focusing primarily on the assessment of control risk. A number of distinguishing characteristics of the SAP R/3 system which affect the audit are described. The application of a standard internal control framework to the assessment of application controls is illustrated. Two significant pervasive general control areas are examined – system development and program maintenance, and user access control. Relevant controls in these areas are discussed. Methods for auditing these controls are outlined. Several opportunities for research in the auditing of SAP R/3 are introduced.

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ID Code: 5180
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: auditing, SAP R/3, control risk
ISSN: 1035-6908
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Copyright Owner: Copyright 2000 CPA Australia
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher
Deposited On: 21 May 2007 00:00
Last Modified: 05 Jan 2011 13:27

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