Information Systems Audit and Control Issues with Enterprise Management Systems: Qualitative Evidence

Green, Peter F., Best, Peter J., Indulska, Marta, & Rowlands, Terry (2005) Information Systems Audit and Control Issues with Enterprise Management Systems: Qualitative Evidence. Australian Accounting Review, 15(3; Supplement 37), pp. 68-77.

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Today, organisations may have production applications running on multiple servers, spread geographically throughout the organization. In such circumstances, organisations will look to software assistance through packages collectively known as Enterprise Management Systems (EMS). This paper shows how the introduction of such software creates a new set of IS audit and control problems for such environments. Five sites were interviewed and case studied. While many audit issues were identified, the following problems were clearly highlighted in the cases: a lack of backup in terms of critical human resources; change controls are often nonexistent; possible malfunction of scripts causing various impacts including loss of data integrity; and, pre-emption of the execution of critical production systems crippling the entire production environment. Moreover, while the academic and practice literatures were found to be comprehensive regarding the audit and control issues peculiar to the EMS environment, the study identified issues that are not covered in the literature.

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ID Code: 5184
Item Type: Journal Article
Refereed: Yes
Additional URLs:
Keywords: enterprise management, audit, control
ISSN: 1035-6908
Subjects: Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Auditing and Accountability (150102)
Australian and New Zealand Standard Research Classification > INFORMATION AND COMPUTING SCIENCES (080000) > INFORMATION SYSTEMS (080600) > Information Systems Management (080609)
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2005 CPA Australia
Copyright Statement: Reproduced in accordance with the copyright policy of the publisher.
Deposited On: 21 May 2007 00:00
Last Modified: 14 Jul 2014 03:41

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