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

Article

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.
Article Title

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

ERA Journal ID19074
Article CategoryArticle
AuthorsGreen, Peter F. (Author), Best, Peter J. (Author), Indulska, Marta (Author) and Rowlands, Terry (Author)
Journal TitleAustralian Accounting Review
Journal Citation15 (3), pp. 68-77
Article Number37 (Supplement)
Number of Pages10
Year2005
Place of PublicationMelbourne, Australia
ISSN1035-6908
1835-2561
Web Address (URL)http://www.cpaaustralia.com.au/cps/rde/xchg/cpa/hs.xsl/1708_ENA_HTML.htm
Abstract

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.

KeywordsEnterprise Management Systems; data integrity; audit and control issues; enterprise management; audit; control
ANZSRC Field of Research 2020469999. Other information and computing sciences not elsewhere classified
350102. Auditing and accountability
350303. Business information systems
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Byline AffiliationsQueensland University of Technology
University of Queensland
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