QUT ePrints

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.

Abstract

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.

Impact and interest:

Citation countsare sourced monthly from Scopus and Web of Science® citation databases.

These databases contain citations from different subsets of available publications and different time periods and thus the citation count from each is usually different. Some works are not in either database and no count is displayed. Scopus includes citations from articles published in 1996 onwards, and Web of Science® generally from 1980 onwards.

Citations counts from the Google Scholar™ indexing service can be viewed at the linked Google Scholar™ search.

Full-text downloads:

13,239 since deposited on 21 May 2007
4,162 in the past twelve months

Full-text downloadsdisplays the total number of times this work’s files (e.g., a PDF) have been downloaded from QUT ePrints as well as the number of downloads in the previous 365 days. The count includes downloads for all files if a work has more than one.

ID Code: 5180
Item Type: Journal Article
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
Last Modified: 05 Jan 2011 23:27

Export: EndNote | Dublin Core | BibTeX

Repository Staff Only: item control page