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
Public Notes

File reproduced in accordance with the copyright policy of the publisher/author.

Byline AffiliationsErnst and Young, Australia
Queensland University of Technology
Permalink -

https://research.usq.edu.au/item/9z424/a-framework-for-separation-of-duties-in-an-sap-r-3-environment

Log in to edit

Download files

Accepted Version
Little_Best_MAJ_v18n5_AV.pdf
File access level: Anyone

  • 2022
    total views
  • 690
    total downloads
  • 0
    views this month
  • 0
    downloads this month

Export as

Related outputs

Managing Change Toward Environmental Sustainability: A Conceptual Model in Small and Medium Enterprises
Wiesner, Retha, Chadee, Doren and Best, Peter. 2017. "Managing Change Toward Environmental Sustainability: A Conceptual Model in Small and Medium Enterprises ." Organization and Environment: international journal of ecosocial research. 31 (2), pp. 152-177. https://doi.org/10.1177/1086026616689292
BDO not-for-profit fraud survey 2006
Best, Peter J., Buckby, Sherrena and Bundesen, Lisa. 2006. BDO not-for-profit fraud survey 2006. Brisbane, Australia. BDO (Australia) Ltd..
BDO not-for-profit fraud survey 2008
Best, Peter J., Buckby, Sherrena and Bundesen, Lisa. 2008. BDO not-for-profit fraud survey 2008. Brisbane. BDO (Australia) Ltd..
Accounting
Horngren, C. T., Harrison, W. T., Bamber, L. S., Best, P. J., Fraser, D. J. and Willett, R. J.. 2007. Accounting. Pearson Education Australia.
Costing government outputs: an assessment of activity based costing
Hampson, Veronica, Best, Peter and Kavanagh, Marie. 2014. "Costing government outputs: an assessment of activity based costing." Journal of American Academy of Business, Cambridge. 20 (1), pp. 24-32.
Financial accounting, 6th ed.
Horngren, Charles T., Harrison, Walter T., Fraser, David, Best, Peter and Willett, Roger. 2010. Financial accounting, 6th ed. Sydney, Australia. Pearson Australia Group.
Accounting, 6th ed.
Horngren, Charles T., Harrison, Walter T., Bamber, Linda S., Best, Peter, Fraser, David and Willett, Roger. 2009. Accounting, 6th ed. Sydney, Australia. Pearson Australia Group.
Essentials of auditing, assurance services and ethics in Australia: an integrated approach
Arens, Alvin A., Best, Peter, Shailer, Greg and Fiedler, Brenton. 2009. Essentials of auditing, assurance services and ethics in Australia: an integrated approach. Sydney, Australia. Pearson Education Australia.
Auditing, assurance services and ethics in Australia: an integrated approach
Arens, Alvin, Best, Peter, Shailer, Gregory, Fiedler, Brenton, Elder, Randal and Beasley, Mark. 2010. Auditing, assurance services and ethics in Australia: an integrated approach. Sydney. Pearson Education Australia.
A research report on developing an initial best practice framework for managing environmental sustainability change in Australian small and medium size enterprises (SMEs)
Wiesner, Retha, Chadee, Doren and Best, Peter. 2010. A research report on developing an initial best practice framework for managing environmental sustainability change in Australian small and medium size enterprises (SMEs). Toowoomba, Australia. University of Southern Queensland.
Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon
Mori Junior, Renzo, Best, Peter J. and Cotter, Julie. 2014. "Sustainability reporting and assurance: a historical analysis on a world-wide phenomenon." Journal of Business Ethics. 120 (1), pp. 1-11. https://doi.org/10.1007/s10551-013-1637-y
Proactive fraud detection in enterprise systems
Singh, Kishore, Best, Peter and Mula, Joseph M.. 2011. "Proactive fraud detection in enterprise systems." 2nd International Conference on Business and Information: Steering Excellence of Business Knowledge (ICBI 2011). Kelaniya, Sri Lanka 20 Oct 2011 Kelnaiya, Sri Lanka.
Insights into sustainability change management from an organisational learning perspective: learning from SME sustainability champions
Wiesner, Retha, Chadee, Doren and Best, Peter. 2011. "Insights into sustainability change management from an organisational learning perspective: learning from SME sustainability champions." Sohal, Amrik (ed.) QIK 2011: Aligning Innovation in Developed and Emerging Economies. Kuala Lumpur, Malaysia 15 - 18 Feb 2011 Kuala Lumpur, Malaysia.
Financial Accounting, Fifth Edition
Horngren, C. T., Harrison, W.T., Bamber, L. S., Best, P. J., Fraser, D. J. and Willett, R. J.. 2006. Financial Accounting, Fifth Edition. Sydney. Pearson Education Australia.
Machine-independent audit trail analysis - a tool for continuous audit assurance
Best, Peter J.. 2004. "Machine-independent audit trail analysis - a tool for continuous audit assurance." Intelligent Systems in Accounting, Finance and Management. 12 (2), pp. 85-102. https://doi.org/10.1002/isaf.243
The current state of information technology governance literature
Buckby, Sherrena, Best, Peter and Stewart, Jenny. 2009. "The current state of information technology governance literature." Cater-Steel, Aileen (ed.) Information technology governance and service management: frameworks and adaptations. Hershey, PA. USA. IGI Global. pp. 1-43
Auditing and assurance services in Australia: an integrated approach, 7th ed.
Arens, Alvin A., Best, Peter, Shailer, Gregory, Fiedler, Brenton, Elder, Randal J. and Beasley, Mark. 2007. Auditing and assurance services in Australia: an integrated approach, 7th ed. Sydney, Australia. Pearson Education Australia.
Carbon reporting in the Queensland public Sector: the state of play, trends and better practices
Shead, Bob, Best, Peter J. and McCabe, Simon. 2009. Carbon reporting in the Queensland public Sector: the state of play, trends and better practices. Brisbane, Australia. BDO (Australia) Ltd..
BDO not-for-profit fraud survey 2010
Howard, Andrew and Best, Peter J.. 2010. BDO not-for-profit fraud survey 2010. Brisbane, Australia. BDO (Australia) Ltd..
Critical pre-implementation elements in engendering change for sustainability in SMEs: insights from SME sustainability leaders
Wiesner, Retha, Chadee, Doren and Best, Peter J.. 2010. "Critical pre-implementation elements in engendering change for sustainability in SMEs: insights from SME sustainability leaders." O'Connor, Christine (ed.) 10th Annual Pacific Employment Relations Association Conference (PERA 2010) : Sustainability, Inclusiveness and Governance: People Management Issues in the Organisation of the Future. Gold Coast, Australia 15 - 18 Nov 2010 Ballarat, Australia.
Managing environmental sustainability in SMEs: learning from the stars: a research report on developing a best practice framework for managing environmental sustain-ability in Australian small and medium size enterprises (SMEs)
Wiesner, Retha, Chadee, Doren, Best, Peter J. and Poole, Nicci. 2010. Managing environmental sustainability in SMEs: learning from the stars: a research report on developing a best practice framework for managing environmental sustain-ability in Australian small and medium size enterprises (SMEs). Toowoomba, Australia. University of Southern Queensland.
IS audit issues with enterprise management systems
Green, Peter F. and Best, Peter J.. 2003. "IS audit issues with enterprise management systems." 2003 Accounting and Finance Association of Australia and New Zealand Conference (2003 AFAANZ) . Brisbane, Australia 06 - 08 Jul 2003 Melbourne, Australia.
A framework for assessing the effectiveness of performance measurement practices
Hampson, Veronica M.-M. and Best, Peter J.. 2005. "A framework for assessing the effectiveness of performance measurement practices." 3rd Conference On Performance Measurement And Management Control. Nice, France 22 - 23 Sep 2005
Continuous fraud detection in enterprise systems through audit trial analysis
Best, Peter J., Rikhardsson, Pall and Toleman, Mark. 2009. "Continuous fraud detection in enterprise systems through audit trial analysis." Journal of Digital Forensics, Security and Law. 4 (1), pp. 39-60.
The accounting information systems curriculum: compliance with IFAC requirements
Chayeb, Lwana and Best, Peter J.. 2005. "The accounting information systems curriculum: compliance with IFAC requirements." International Conference on Innovation in Accounting Teaching and Learning (2005). Hobart, Australia 06 - 08 Feb 2005 Hobart, Australia.
Information systems audit and control issues with enterprise management systems: qualitative evidence
Green, Peter F., Best, Peter J., Indulska, Marta and Rowlands, Terry. 2005. "Information systems audit and control issues with enterprise management systems: qualitative evidence." Australian Accounting Review. 15 (3), pp. 68-77.
The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments
Buckby, Sherrena, Best, Peter J. and Stewart, Jenny. 2005. "The role of boards in reviewing information technology governance (ITG) as part of organizational control environment assessments." Cusack, B. (ed.) 2005 IT Governance International Conference. Auckland, New Zealand 14 - 16 Nov 2005
Development of a board IT governance (ITG) review model
Buckby, Sherrena and Best, Peter J.. 2007. "Development of a board IT governance (ITG) review model." 2007 Accounting and Finance Association of Australia and New Zealand Conference (2007 AFAANZ). Gold Coast, Australia 01 - 03 Jul 2007 Melbourne, Australia.
Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP
Rikhardsson, Pall, Best, Peter and Juhl-Christensen, Claus. 2008. "Sarbanes-Oxley compliance, internal control, and ERP systems: the case of mySAP ERP." Ferran, Carlos and Salim Kuossa, Ricardo (ed.) Enterprise resource planning for global economies: managerial issues and challenges. Hershey PA, USA. IGI Global.