A framework for separation of duties in an SAP R/3 environment
Article
Article Title | A framework for separation of duties in an SAP R/3 environment |
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ERA Journal ID | 19111 |
Article Category | Article |
Authors | Little, Adam G. (Author) and Best, Peter J. (Author) |
Journal Title | Managerial Auditing Journal |
Journal Citation | 18 (5), pp. 419-430 |
Number of Pages | 12 |
Year | 2003 |
Place of Publication | United Kingdom |
ISSN | 0268-6902 |
1758-7735 | |
Digital Object Identifier (DOI) | https://doi.org/10.1108/02686900310476882 |
Web Address (URL) | http://www.emeraldinsight.com/10.1108/02686900310476882 |
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. |
Keywords | enterprise resource planning, financial accounting, access control; fraud, security |
ANZSRC Field of Research 2020 | 350103. Financial accounting |
359999. Other commerce, management, tourism and services not elsewhere classified | |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | Ernst and Young, Australia |
Queensland University of Technology |
https://research.usq.edu.au/item/9z424/a-framework-for-separation-of-duties-in-an-sap-r-3-environment
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