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

Article

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. https://doi.org/10.1108/02686900310476882
Article Title

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

ERA Journal ID19111
Article CategoryArticle
AuthorsLittle, Adam G. (Author) and Best, Peter J. (Author)
Journal TitleManagerial Auditing Journal
Journal Citation18 (5), pp. 419-430
Number of Pages12
Year2003
Place of PublicationUnited Kingdom
ISSN0268-6902
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.

Keywordsenterprise resource planning, financial accounting, access control; fraud, security
ANZSRC Field of Research 2020350103. Financial accounting
359999. Other commerce, management, tourism and services not elsewhere classified
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Byline AffiliationsErnst and Young, Australia
Queensland University of Technology
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