Continuous Auditing Of Database Applications
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ABSTRACT…………………………………………………………………….. 3
CHAPTER 1
Introduction & Problem Definition ……………………………... 4
CHAPTER 2
Statement of Research Objectives ………………………………. 7
CHAPTER 3
Research Methodology...………………………………………… 8
CHAPTER 4
Description of Study, Data Analysis, & Interpretation of Results.. 10 CHAPTER 5
Summary, Conclusion, & Recommendations …………………... 16
BIBLIOGRAPHY………………………………………………………...……… 18
ABSTRACT
When accounting collided with information systems technology, Embedded Audit Modules (EAMs) were created. This auditing tool was implemented in accounting systems and production systems. EAMs have a huge potential to work in the modern accounting sector. In the past ten years, Enterprise Resource Planning (ERP) systems have introduced themselves to companies all over corporate America. These systems provide common business process functionality across the enterprise.
There are five model EAM use scenarios within a fraud prevention and detection environment. The providers are assessed in how they would implement the scenarios in their ERP solution. The research revealed limited support for EAMs within the selected ERP systems. The conclusions pointed that the limited support for EAMs was primarily a function of lack of demand from the user community. Further research needs to go toward understanding the barriers to client adoption of EAMs and to build a framework for integrating EAMs in firm risk management environment.
CHAPTER 1
INTRODUCTION
In July 2002, the Sarbanes-Oxley Act was enacted which establishes new or enhanced standards for U.S. public company boards, management, and public accounting firms. The act requires CEOs and CFOs to certify internal controls as well as the need for both management and external auditors to employ information technology. This includes embedded audit modules...
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