Auditing an ERP system is essential for gaining control over access and information integrity. Security audits protect the system from intrusions and criminal behavior that can be destructive. The system owner has the obligation to his users to control access and verify system integrity. Audits are a critical tool for the system owner to establish a level of documentation for the enterprise-level piece of software.
Review the ERP systems for operating integrity and accurate information. There is no need to audit a non-functioning system.
Review the business needs for the system. Analyze the system's access. Utilize questions from your audit information to assess controls and access.
Review the business needs for the system. Analyze the system's monetary performance. Does it perform to generally accepted practices? Utilize your questions to assess these points.
Computer systems access must take into account employees who have quit.
The business must be assured of access controls to systems. Access controls should be physical and electronic.
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