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

Preview

PDF (Accepted Version) Little_Best_MAJ_v18n5_AV.pdf Download (84kB)

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.

Statistics for this ePrint Item

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.
Faculty/School / Institute/Centre:	Historic - Faculty of Business - Department of Accounting (Up to 31 Mar 2007)
Faculty/School / Institute/Centre:	Historic - Faculty of Business - Department of Accounting (Up to 31 Mar 2007)
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 (2008):	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
Fields of Research (2020):	35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3501 Accounting, auditing and accountability > 350103 Financial accounting 35 COMMERCE, MANAGEMENT, TOURISM AND SERVICES > 3599 Other commerce, management, tourism and services > 359999 Other commerce, management, tourism and services not elsewhere classified
Identification Number or DOI:	https://doi.org/10.1108/02686900310476882
URI:	http://eprints.usq.edu.au/id/eprint/5979

Actions (login required)

Archive Repository Staff Only