{[ promptMessage ]}

Bookmark it

{[ promptMessage ]}

Vol-2 - Manual of Information Technology Audit Volume III...

Info iconThis preview shows pages 1–4. Sign up to view the full content.

View Full Document Right Arrow Icon
Manual of Information Technology Audit Audit Programmes for Specific Applications Office of the Comptroller & Auditor General of India Volume III
Background image of page 1

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
IT Audit Manual IT Audit Manual Volume III 2 IT Audit Manual Volume III: Audit Programmes for Specific Applications Table of content Particulars Page 1. Audit of ERP Systems 3 2. Audit Programme 1 : Planning & Acquisition in Audit of ERP Systems 7 3. Audit Programme 2 : Checklist for Established ERP system 33 4. Audit Programme 3 : Computerised Inventory / Material Management Systems Audit 60 5. Audit Programme 4 : Checklist / Guidelines for auditor’s involvement in IT Systems under development 71 6. Audit Programme 5 :Auditing E - Governance 96 7. Audit Programme 6 : Analysing VLC Data For Audit 103 8. Bibliography 113
Background image of page 2
IT Audit Manual IT Audit Manual Volume III 3 1. AUDIT OF ERP SYSTEMS Introduction 1.1 Enterprise Resource Planning (ERP) is a high-end solution featuring integration of information technology and business application. The ERP solutions seek to streamline and integrate operational processes and information flows in the organization to integrate the resources namely Personnel, Inventory, Finance and Manufacturing through information technology. A system that provides seamless integration between all of these functions into a single system, designed to serve the needs of each different department within the enterprise is called ERP. Thus in an ERP solution the whole is greater than the sum of its parts. An ERP system spans multiple departments in an organizations and in some cases an ERP will also transcend the organizational boundary to incorporate systems of partners and suppliers as well, to bring in additional functions like supply chain management. Each implementation is unique and is designed to correspond to the implementer's various business processes. Evolution of ERP 1.2 In the ever competitive environment increasing demands are placed on organizations like aggressive cost control initiatives, need to analyze costs / revenues on a product or customer basis, flexibility to respond to changing business requirements, more informed management decision making and changes in the various ways of doing business. However, many hurdles in the growth of any business exist, such as difficulty in getting accurate data, timely information and improper interface of the complex business functions. To overcome these hurdles and achieve growth in business and depending upon the rate of change of the growing business needs, many applications, over a period of time, have been introduced by organizations such as - Management Information Systems (MIS) Integrated Information Systems (IIS) Executive Information Systems (EIS) Corporate Information Systems (CIS) Enterprise Wide Systems (EWS) Material Resource Planning (MRP) Manufacturing Resource Planning (MRP II) Money Resource Planning (MRP III) 1.3 As automated solutions were developed to cater to different activities of organizations it was only a matter of time before somebody thought of integrating
Background image of page 3

Info iconThis preview has intentionally blurred sections. Sign up to view the full version.

View Full Document Right Arrow Icon
Image of page 4
This is the end of the preview. Sign up to access the rest of the document.

{[ snackBarMessage ]}