IT audit approaches for enterprise resource planning systems.
Auditors operating in an ERP environment face special challenges, many of which they may not be fully equipped to face. Given the litigious environment, in which the auditors operate and the growth of technology in many companies, auditors must be prepared to effectively deal with the risks presented by ERP systems. The purpose of this paper is to address auditing issues that are specific to audits, involving clients with an Enterprise Resource Planning (ERP) system. The focus is on the risks and internal controls in an electronic environment. The paper reviews the literature in the ERP area as it relates to audits and covers the special issues that auditors face in an ERP environment. Suggestions are provided for controlling risks in these complex environments. The guidance provided will aid auditors, who come across the unique and complex environment created by the use of an ERP system. This will be a very valuable tool for practicing auditors.
ICFAI University Press
Brody, R. G. & Kearns, G. S. (2009). IT audit approaches for enterprise resource planning systems. ICFAI Journal of Audit Practice, 6(2), 7-26.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.