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  • Syllabus
  • Schedule
    • First Half of the Semester
      • Week 1: Introduction
      • Week 2: Business Process; Assertions
      • Week 3: Fraud, P2P Controls
      • Week 4: OTC Process, Types of Controls
      • Week 5: Inventory & Shipping Controls
      • Week 6: Invoicing & Collection Controls
      • Week 7: IT vs. SAP Controls, Security 1
    • Second Half of the Semester
      • Week 8: Security: Roles, Finance Process & Controls
      • Week 9: Security: User Management, Segregation of Duties
      • Week 10: Data, SOD/SAT Review
      • Week 11: Change Management, Development
      • Week 12: Auditing, Table Security, Risk / Control Framework
      • Week 13: SAP Futures, Special System Access
      • Week 14: Character vs. Controls
  • Assignments
    • SAP GUI Installation
    • Exercise 1: Procure to Pay
    • Exercise 2: Order to Cash
    • Exercise 3: Journal Entries
    • Exercise 4: Segregation of Duties (SOD)
    • Final Exercise: Risk-Controls Framework
    • Extra Credit Assignment
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Auditing Controls in ERP Systems - 2018

Auditing Controls in ERP Systems - 2018

Week 11: Change Management, Development Wrap-up

November 14, 2020 by Edward N Beaver

Continuing great job on the discussions. Keep up the good work.   You raised most of the important points but let me summarize my view.

Q1: What key components of ERP change management controls should auditors review?  You provided some good background and details of the systems change management process.  From my experience the key components to focus on are: 1) defined policies and procedures (and proof they are followed)  2) Solid documentation of requirements (what the change should be) 3) testing and more testing and 4) strong approval / governance process.

Q2: Does your company use blueprints as documentation?  Why important? From the few responses it’s a mixed bag about organizations use of blueprints.  My experience is that the blueprints are very useful in implementing successful, complex processes.  They are excellent communication tools and help define for people new to the process or changing it later how it’s supposed to work.  It takes discipline and work to keep the blueprints up to date but in the long run are very useful as ERP systems and processes outlast those originally developing them.

Q3: How have your seen change mgmt work?  How would you improve? Only a few comments but they highlight some keys of good change management: clear communication about the ‘Why’ of change, Methods that those affected by the change can get their questions answered and employee involvement.

Q4: What questions would you like to ask auditors?   Some very good questions.  We’ll include some of them in coming weeks discussion.

Change management is one of the necessary evils of good systems management.  Doing it well requires lots of discipline, hard sometimes tedious work but in the end ERP systems won’t survive well without it.

Filed Under: Week 11: Change Management, Development Tagged With:

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Weekly Discussions

  • Assignments (11)
  • Exams (7)
  • General (5)
  • Real World Control Failure Presentations (3)
  • Week 01: Introduction (2)
  • Week 02: Business Process; Assertions (4)
  • Week 03: Fraud, P2P Controls (2)
  • Week 04: OTC Process, Types of Controls (3)
  • Week 05: Inventory & Shipping Controls (3)
  • Week 06: Invoicing & Collection Controls (1)
  • Week 07: General IT vs. SAP Controls, Security 1 (2)
  • Week 08: Security 2, Finance 2 (3)
  • Week 09: Security: User Mgmt, Segregation of Duties (2)
  • Week 10: Data; SOD/SAT Review (2)
  • Week 11: Change Management, Development (3)
  • Week 12: Table Security, Control Framework (2)
  • Week 13: SAP Futures, Special System Access (2)
  • Week 14: Character vs. Controls (4)

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