The ERP Auditlab - A Prototypical Framework for Evaluating Enterprise Resource Planning System Assurance

Enterprise Resource Planning Systems (ERP) are comprehensive systems used in global organizations for distributed and complex transactions. Organizations are strongly dependent on these systems since they control critical business process flows. Assurance for these systems is needed to guarantee proper functionality, being in line with compliance requirements and to prevent fraudulent activities. We present a software prototype called the ERP AuditLab for auditing so called application controls in ERP systems. A case study is presented to give an impression about important application controls. We use the case study to derive the requirements for the ERP AuditLab.