Constructing auditing rules from ERP system: a business process flow approach

摘要

Fraudulence cases have happened all the time in business environments. The responsibilities of auditors are to prevent the swindling cases and to ensure that every operation conforms to regulations. In recent years, IT is adopted in business environments. Traditional approaches with paper operation using papers to be audit trails should be changed to EDP auditing. Typically, since auditors come from nonIT backgrounds, it's difficult for them to involve the area of EDP auditing. Furthermore, enterprise resource planning (ERP) is adopted competing with other opponents around the world. ERP makes the enterprise systems more complicate. Hence, auditors face an even big problem about how to audit in ERP environment. We propose a mechanism to structure rules of auditing information by mapping from business processes to data flow and data model. With our mechanism, auditors can directly obtain auditing information based on business process and containing data changing process.