Starsearch Technologies: In Search Of Ways To Enhance Controls Using SAP In The Age Of A Risk-Based Approach To Auditing

Abstract

The Sarbanes-Oxley Act passed in 2002 now constitutes an important part of the audit of a public firm.  This case looks at the processes to define, manage, and evaluate that process using an integrated enterprise resource planning system.  This case can be used in a variety of ways to discuss issues associated with auditing and the test of internal controls.  The case is appropriate for an undergraduate course in auditing and/or accounting information systems.  The case does not require access to an SAP R/3 server.  Student desires of real time learning can use either a live system or the practice capability within the case.  The scenario demonstrated uses the current version (ECC 6.0) of SAP.