Unformatted text preview: ls and techniques should be considered fora. Data mining and analysis. b. Separation of duties analysis/authorisation analysis. c. Workflow/report delivery. d. Upgrades control. 1.11 An audit of an ERP thus examines area of process integrity, application
security, infrastructure integrity and implementation integrity.
Planning ERP Audit
1.12 Remember that first IT Audits of an ERP system would be time consuming and
would be largely an opportunity to understand the working of the system. However in
cases where the audit offices are very familiar with the functioning of the auditee
organizations such as in RAO/RAPs it would be comparatively easier to examine
transaction processing and outputs. Otherwise at the outset of an IT audit of an ERP
system or ERP system implementation project, the auditor should invest sufficient IT Audit Manual Volume III 6 IT Audit Manual
time and effort of gathering background knowledge and understanding of the
organisation’s existing/planned development and gaining control of the ERP system
and related sources.
1.13 The audit of ERP implementation can be carried out any time in the life cycle
of the project by examining what has been done till that time and what is planned for
the future. Audit of ERP solutions is not just an audit of technology but of the
business process as well, hence it is important that a judicious mix of IT and auditing
skills is made in an ERP audit team. Though the audit concerns may differ some of
the specific concerns are: Failure to meet user requirements; Failure to integrate;
Incompatibility with technical infrastructure; Vendor support problems; and
Expensive and complex installations.
The focus of ERP solutions is to integrate Personnel, Inventory, Finance and
Manufacturing functions through information technology. ERP implementations are
critical systems and need specific focus of holistic approach and Business Process
Reengineering. The Focus is on the processes of Designing and Implementation of
Controls in the New System i.e. Business process R...
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