A framework for separation of duties in an SAP R/3 environment

Little, Adam G. and Best, Peter J. (2003) A framework for separation of duties in an SAP R/3 environment. Managerial Auditing Journal, 18 (5). pp. 419-430. ISSN 0268-6902

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Abstract

[Abstract]: The majority of medium-to-large international organizations have adopted enterprise resource planning systems (ERPs) of which SAP R/3 is the current market leader. This paper proposes a framework for the separation of duties in SAP R/3. Separation of duties is viewed as a critical component of an organization’s internal control structure aimed primarily at reducing opportunities for fraudulent activities. R/3 assigns profiles consisting of authorizations to users. Accordingly, R/3 facilitates the implementation of “role-based access control”, where these profiles may be designed consistent with organizational roles and assigned to users performing these roles. This paper proposes a framework for adequate separation of duties using a role-based approach in the financial accounting (FI) module of the R/3 system. Case studies were undertaken to refine the framework and to explore its application in a practical environment. This empirical research provided support for the adequacy of the proposed framework.


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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author version deposited in accordance with the copyright policy of the publisher.
Depositing User: Mrs Greta Mula
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 25 Oct 2009 23:30
Last Modified: 02 Jul 2013 23:27
Uncontrolled Keywords: enterprise resource planning, financial accounting, access control; fraud, security
Fields of Research (FOR2008): 15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150103 Financial Accounting
15 Commerce, Management, Tourism and Services > 1599 Other Commerce, Management, Tourism and Services > 159999 Commerce, Management, Tourism and Services not elsewhere classified
Identification Number or DOI: doi: 10.1108/02686900310476882
URI: http://eprints.usq.edu.au/id/eprint/5979

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