Information Systems Audit and Control Issues with Enterprise Management Systems: Qualitative Evidence
(2005) Information Systems Audit and Control Issues with Enterprise Management Systems: Qualitative Evidence. Australian Accounting Review 15(3):pp. 68-77.
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Abstract
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.
| Item Type: | Journal Article |
|---|---|
| Status: | Published |
| Keywords: | enterprise management, audit, control |
| Subjects: | 350000 Commerce, Management, Tourism and Services > 350100 Accounting, Auditing and Accountability > 350103 Auditing and Accountability 280000 Information, Computing and Communication Sciences > 280100 Information Systems > 280102 Information Systems Management |
| ID Code: | 5184 |
| Deposited By: | Best, Peter |
| Deposited On: | 21 May 2007 |
| Alternative Locations: | http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/1708_ENA_HTML.htm |
| Copyright Owner: | Copyright 2005 CPA Australia |
| Copyright Statement: | Reproduced in accordance with the copyright policy of the publisher. |