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.
%0 Journal Article
%1 GreenEA05
%A Green, P. F.
%A Best, P. J.
%A Indulska, M.
%A Rowlands, T.
%D 2005
%J Australian Accounting Review
%K Compliance InternalControl
%N 3
%P 68--77
%T Information Systems Audit and Control Issues for Enterprise Management Systems: Qualitative Evidence
%V 15
%X 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.
@article{GreenEA05,
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.},
added-at = {2010-04-11T18:02:33.000+0200},
author = {Green, P. F. and Best, P. J. and Indulska, M. and Rowlands, T.},
biburl = {https://www.bibsonomy.org/bibtex/262523406f544d03844179ddd54fe0e24/stefan.strecker},
interhash = {7027f158e26fb682d2227a14feceaa3e},
intrahash = {62523406f544d03844179ddd54fe0e24},
journal = {Australian Accounting Review},
keywords = {Compliance InternalControl},
month = nov,
note = {(Supplement~37)},
number = 3,
pages = {68--77},
timestamp = {2010-04-11T18:02:33.000+0200},
title = {Information Systems Audit and Control Issues for Enterprise Management Systems: Qualitative Evidence},
volume = 15,
year = 2005
}