Information systems audit and control issues with enterprise management systems: qualitative evidence

Green, Peter F. and Best, Peter J. and Indulska, Marta and Rowlands, Terry (2005) Information systems audit and control issues with enterprise management systems: qualitative evidence. Australian Accounting Review, 15 (3; Sup). pp. 68-77. ISSN 1035-6908

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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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Item Type: Article (Commonwealth Reporting Category C)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author's version reproduced in accordance with the copyright policy of the publisher.
Faculty / Department / School: Historic - Faculty of Business - Department of Accounting
Date Deposited: 19 Nov 2009 03:24
Last Modified: 02 Jul 2013 23:28
Uncontrolled Keywords: Enterprise Management Systems; data integrity; audit and control issues; enterprise management; audit; control
Fields of Research : 08 Information and Computing Sciences > 0803 Computer Software > 080399 Computer Software not elsewhere classified
15 Commerce, Management, Tourism and Services > 1501 Accounting, Auditing and Accountability > 150102 Auditing and Accountability
15 Commerce, Management, Tourism and Services > 1503 Business and Management > 150302 Business Information Systems
Socio-Economic Objective: E Expanding Knowledge > 97 Expanding Knowledge > 970115 Expanding Knowledge in Commerce, Management, Tourism and Services

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