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.
Impact and interest:
Citation counts are sourced monthly from and 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 theindexing service can be viewed at the linked Google Scholar™ search.
Full-text downloads displays 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.
|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 00:00|
|Last Modified:||05 Jan 2011 13:27|
Repository Staff Only: item control page