TITLE

Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations

AUTHOR(S)
Wright, Sally; Wright, Arnold M.
PUB. DATE
March 2002
SOURCE
Journal of Information Systems;Spring2002 Supplement, Vol. 16, p99
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Enterprise Resource Planning (ERP) systems inherently present unique risks due to tightly linked interdependencies of business processes, relational databases, and process reengineering. Knowledge of such risks is important in planning and conducting assurance engagements of the reliability of these complex computer systems. Yet, there is little empirical evidence on this issue. To examine this topic, a semi-structured interview study was conducted with 30 experienced information systems auditors (from 3 of the Big 5 firms) who specialize in assessing risks for ERP systems. This approach allowed us to obtain detailed information about participants' views and client experiences. The results indicate that the implementation process of ERP systems has an important impact on system reliability. Further, interviewees identified a number of common implementation problems (e.g., improperly trained personnel and inadequate process reengineering efforts) that result in heightened risks. Interviewees also reported that ongoing risks differ across applications and across vendor packages. Finally, in providing assurance on ERP system participants overwhelmingly indicate a focus on testing the process rather than system output.
ACCESSION #
7673525

 

Related Articles

  • Discussion of Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations. O'Leary, Daniel E. // Journal of Information Systems;Spring2002 Supplement, Vol. 16, p115 

    Asking experts their opinion is an important methodology in those settings where the major issues have not been previously addressed, often early in the topic's research life cycle. Heterogeneous expert opinion (HEO) refers to gathering the opinion of experts that derive from a number of...

  • Reply to Discussion of Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Considerations. Wright, Sally; Wright, Arnold M. // Journal of Information Systems;Spring2002 Supplement, Vol. 16, p127 

    The article presents the authors' reply to Professor Daniel E. O'Leary's comments on their paper titled "Information System Assurance for Enterprise Resource Planning Systems: Unique Risk Consideration," which appeared in volume 16 of the "Journal of Information Systems." Some of the topics...

  • Integrated Information Systems: Choosing The Best System for Your Organisation. Dempsey, Sylvia; Griffin, Julie // Accountancy Ireland;Dec2007, Vol. 39 Issue 6, p64 

    The article offers information on the advantages of implementing an integrated information system within the business operations. The author describes two kinds of an integrated information system which is the Enterprise Resource Planning (ERP) System and the Best of Breed (BoB) system....

  • Continuous Auditing in ERP System Environments: The Current State and Future Directions. Kuhn Jr., John R.; Sutton, Steve G. // Journal of Information Systems;Spring2010, Vol. 24 Issue 1, p91 

    Recent research has focused heavily on the practicality and feasibility of alternative architectures for supporting continuous auditing. In this paper, we explore the alternative architectures for continuous auditing that have been proposed in both the research and practice environments. We...

  • The Role of ERP Implementation in Enabling Digital Options: A Theoretical and Empirical Analysis. Karimi, Jahangir; Somers, Toni M.; Bhattacherjee, Anol // International Journal of Electronic Commerce;Spring2009, Vol. 13 Issue 3, p7 

    Many firms are transforming themselves from vertically integrated organizations into digitally enabled organizations. As firms become more innovative in their technical infrastructures and more competitive in their respective industries/verticals, their extended enterprise models include using...

  • On the E-Valuation of Certain E-Business Strategies on Firm Performance by Adaptive Algorithmic Modeling: An Alternative Strategic Managerial Approach. Lipitakis, Alexandra; Lipitakis, Evangelia A. E. C. // Computer Technology & Application;2012, Vol. 3 Issue 1, p38 

    This paper describes an innovative adaptive algorithmic modeling approach, for solving a wide class of e-business and strategic management problems under uncertainty conditions. The proposed methodology is based on basic ideas and concepts of four key-field interrelated sciences, i.e., computing...

  • Data Governance: One Size Does Not Fit All. Hopwood, Peter // DM Review;Jun2008, Vol. 18 Issue 6, p16 

    The article focuses on data governance in the business sector. It stresses that data governance is not a technology solution but an ongoing program to manage people, processes and policies that are required to create and control a consistent enterprise view of an organization's data. The article...

  • Untitled. Pincher, Michael // Computer Weekly;5/4/2010, p10 

    The article discusses the need of discipline among business enterprises when adapting enterprise resource planning (ERP). It notes that business enterprise should just dismantle the existing ERP software and rebuild it to fit the existing business processes, instead of hiring consultants. It...

  • ENTERPRISE RESOURCE PLANNING (ERP) AND ITS IMPACT ON THE INNOVATIVE CAPABILITY OF THE FIRM. TROTT, P.; HOECHT, A. // International Journal of Innovation Management;Dec2004, Vol. 8 Issue 4, p381 

    Enterprise Resource Planning (ERP) business software has become one of the most successful products in the world. Microsoft, ICI, UBS and Procter & Gamble are a few of the firms that have claimed it has changed the way they work (Gartner, 2002). Indeed, substantial claims are made about the...

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics