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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|Item Type:||Journal Article|
|Keywords:||auditing, SAP R/3, control risk|
|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|
|Last Modified:||05 Jan 2011 23:27|
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