Information systems audit and control issues with enterprise management systems: qualitative evidence
Article
Article Title | Information systems audit and control issues with enterprise management systems: qualitative evidence |
---|---|
ERA Journal ID | 19074 |
Article Category | Article |
Authors | Green, Peter F. (Author), Best, Peter J. (Author), Indulska, Marta (Author) and Rowlands, Terry (Author) |
Journal Title | Australian Accounting Review |
Journal Citation | 15 (3), pp. 68-77 |
Article Number | 37 (Supplement) |
Number of Pages | 10 |
Year | 2005 |
Place of Publication | Melbourne, Australia |
ISSN | 1035-6908 |
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. |
Keywords | Enterprise Management Systems; data integrity; audit and control issues; enterprise management; audit; control |
ANZSRC Field of Research 2020 | 469999. Other information and computing sciences not elsewhere classified |
350102. Auditing and accountability | |
350303. Business information systems | |
Public Notes | File reproduced in accordance with the copyright policy of the publisher/author. |
Byline Affiliations | Queensland University of Technology |
University of Queensland |
https://research.usq.edu.au/item/9z445/information-systems-audit-and-control-issues-with-enterprise-management-systems-qualitative-evidence
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